Restructuring Activities

12 Months Ended

Jan. 01, 2022

Restructuring and Related Activities [Abstract]

Restructuring ActivitiesThe Company incurred restructuring and restructuring-related costs on projects during fiscal 2021, 2020 and 2019. Restructuring costs include associate termination and plant relocation costs. Restructuring-related costs include costs directly associated with actions resulting from the Company's simplification initiatives, such as asset write-downs or accelerated depreciation due to shortened useful lives in connection with site closures, discretionary employment benefit costs and other facility rationalization costs. Restructuring costs for associate termination expenses are generally required to be accrued over the associate's remaining service period while restructuring costs for plant relocation costs and restructuring-related costs are generally required to be expensed as incurred.

The following is a reconciliation of provisions and payments for the restructuring projects for fiscal 2021 and fiscal 2020 (in millions):


	January 1, 2022		January 2, 2021
Beginning Balance	$	2.0	$	0.9
Acquisition	2.2		—
Provision	14.0		26.6
Less: Payments	13.2		25.5
Ending Balance	$	5.0	$	2.0

The following is a reconciliation of expenses by type for the restructuring projects in fiscal years 2021, 2020 and 2019 (in millions):



	2021						2020						2019
Restructuring Costs:	Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total		Cost of Sales		Operating Expenses		Total
Associate Termination Expenses	$	6.4	$	1.2	$	7.6	$	6.2	$	5.6	$	11.8	$	5.7	$	6.5	$	12.2
Facility Related Costs	4.2		0.3		4.5		11.7		3.1		14.8		5.0		4.4		9.4
Other Expenses	1.6		0.3		1.9		0.3		(0.3)		—		—		—		—




Total Restructuring and Restructuring-Related Costs	$	12.2	$	1.8	$	14.0	$	18.2	$	8.4	$	26.6	$	10.7	$	10.9	$	21.6

The following table shows the allocation of Restructuring Expenses by segment for fiscal years 2021, 2020 and 2019 (in millions):


	Total		Commercial Systems		Industrial Systems		Climate Solutions		Motion Control Solutions
Restructuring Expenses - 2021	$	14.0	$	1.9	$	1.9	$	0.8	$	9.4
Restructuring Expenses - 2020	$	26.6	$	6.3	$	8.7	$	3.7	$	7.9
Restructuring Expenses - 2019	$	21.6	$	9.5	$	7.2	$	2.2	$	2.7

The Company's current restructuring activities are expected to continue into fiscal 2022. The Company's restructuring plans are preliminary and the full extent of related expenses are not yet estimable.