RESTRUCTURING-RELATED ACTIVITIES (Tables)

12 Months Ended

Dec. 29, 2019

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:



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

Schedule of Restructuring Reserve

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