RESTRUCTURING-RELATED ACTIVITIES (Tables)

9 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

The following table provides a summary of our estimates of costs associated with these restructuring initiatives by major type of cost:



	GNP		40 North Foods		Total Estimated Amount Expected to be Incurred
	(In thousands)
Employee termination benefits	$	4,074	$	449	$	4,523
Inventory adjustments	472		—		472
Asset impairments	470		103		573
Other charges^(a)	1,983		150		2,133
Total estimated cost	$	6,999	$	702	$	7,701


^(a)	Comprised of other costs directly related to the restructuring initiatives, including prepaid software impairment, St. Cloud, Minnesota office lease costs, Luverne, Minnesota plant closure costs, and Boulder, Colorado office lease costs.

During the thirteen and thirty-nine weeks ended September 30, 2018, the Company recognized the following costs and incurred the following cash outlays related to these restructuring initiatives:



	Thirteen Weeks Ended September 30, 2018					Thirty-Nine Weeks Ended September 30, 2018
	Expenses			Cash Outlay		Expenses			Cash Outlay
	(In thousands)
GNP initiative:
Employee termination benefits	$	(43	)	$	272	$	936		$	1,437
Inventory adjustments	—			—		(227		)	—
Asset impairments	311			—		781			—
Other charges	—			—		—			65
	268			272		1,490			1,502
40 North Foods initiative:
Employee termination benefits	—			38		449			443
Asset impairments	—			—		103			—
Other	(11		)	17		139			26
	(11		)	55		691			469
Total	$	257		$	327	$	2,181		$	1,971

Schedule of Restructuring Reserve

The following table reconciles liabilities and reserves associated with this restructuring initiative from the beginning to the end of the thirty-nine weeks ended September 30, 2018. Ending liability balances for employee termination benefits and other charges are reported in the line item Accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheets. The ending reserve balance for inventory adjustments is reported in the line item Inventories in the Condensed Consolidated Balance Sheets.



	GNP Initiative												40 North Foods Initiative
	Employee Termination Benefits			Inventory Adjustments			Other Charges			Total			Employee Termination Benefits			Other Charges			Total
	(In thousands)
Beginning liability or reserve	$	800		$	699		$	752		$	2,251		$	—		$	—		$	—
Restructuring charges	936			(227		)	76			785			449			139			588
Payments and disposals	(1,437		)	(472		)	(735		)	(2,644		)	(443		)	(26		)	(469		)
Ending liability or reserve	$	299		$	—		$	93		$	392		$	6		$	113		$	119