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RESTRUCTURING-RELATED ACTIVITIES
 12 Months Ended
Dec. 29, 2019
Restructuring and Related Activities [Abstract]  
RESTRUCTURING-RELATED ACTIVITIES RESTRUCTURING-RELATED ACTIVITIES
In 2018, the Company elected to close its 40 North Foods product incubator operation located in Boulder, Colorado. Implementation of this restructuring initiative is expected to result in total pre-tax charges of approximately $0.6 million, and approximately $0.5 million of these charges are estimated to result in cash outlays. These activities were initiated in the second quarter of 2018 and were substantially completed in the third quarter of 2019.
In 2017, the Company initiated a restructuring initiative to capitalize on cost-saving opportunities within its GNP operations located in Luverne, Minnesota and St. Cloud, Minnesota. Implementation of the initiative is expected to result in total pre-tax charges of approximately $6.2 million, and approximately $4.3 million of these charges are estimated to result in cash outlays. These activities initiated in the first quarter of 2017 and are expected to be substantially completed by the second quarter of 2020.
The following table provides a summary of our estimates of costs associated with these restructuring initiatives by major type of cost:
Type of Cost
40 North Foods
 
GNP
 
Total Estimated Amount Expected to be Incurred
 
(In thousands)
Employee termination benefits
$
449

 
$
4,224

 
$
4,673

Inventory adjustments
—

 
472

 
472

Asset impairments
103

 
781

 
884

Other, net(a)
18

 
736

 
754

 
$
570

 
$
6,213

 
$
6,783

(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 2019, the Company recognized the following expenses (income) and paid (received) the following cash related to each restructuring initiative:
 
Expenses (Income)
 
Cash Outlays (Receipts)
 
(In thousands)
40 North Foods - Other, net
$
(84
)
 
$
1

GNP - Employee termination benefits
—

 
76

 
$
(84
)
 
$
77


These expenses (income) are reported in the line item Administrative restructuring activities on the Consolidated and Combined Statements of Income and are recognized in the U.S. reportable segment.
The following table reconciles liabilities and reserves associated with each restructuring initiative from initiative inception to December 29, 2019. Ending liability balances for employee termination benefits and other charges are reported in the line item Accrued expenses and other current liabilities in our Consolidated Balance Sheets. The ending reserve balance for inventory impairments is reported in the line item Inventories in our Consolidated Balance Sheets.
 
40 North Foods
 
GNP
 
Employee Termination Benefits
 
Other,
Net
 
Total
 
Employee Termination Benefits
 
Inventory
Impairments
 
Other,
Net
 
Total
 
(In thousands)
Restructuring charges incurred
$
—

 
$
—

 
$
—

 
$
3,381

 
$
699

 
$
752

 
$
4,832

Cash payments and disposals
—

 
—

 
—

 
(2,581
)
 
—

 
—

 
(2,581
)
Liability or reserve as of December 31, 2017
—

 
—

 
—

 
800

 
699

 
752

 
2,251

Restructuring charges incurred
449

 
150

 
599

 
936

 
(227
)
 
(17
)
 
692

Restructuring income recognized
—

 
(35
)
 
(35
)
 
—

 
—

 
—

 
—

Cash payments and disposals
(449
)
 
(65
)
 
(514
)
 
(1,500
)
 
(472
)
 
(735
)
 
(2,707
)
Cash received
—

 
36

 
36

 
—

 
—

 
—

 
—

Liability or reserve as of December 30, 2018
—

 
86

 
86

 
236

 
—

 
—

 
236

Restructuring income recognized
—

 
(84
)
 
(84
)
 
—

 
—

 
—

 
—

Cash payments and disposals
—

 
(85
)
 
(85
)
 
(76
)
 
—

 
—

 
(76
)
Cash received
—

 
84

 
84

 
—

 
—

 
—

 
—

Liability or reserve as of December 29, 2019
$
—

 
$
1

 
$
1

 
$
160

 
$
—

 
$
—

 
$
160