Restructuring, Reorganization, Relocation and Severance (Tables)

6 Months Ended

Jun. 28, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The following table summarizes the costs incurred under our second quarter realignment plan:

	Thirteen Weeks Ended					Twenty-Six Weeks Ended
Realignment Costs	June 28, 2015			June 29, 2014		June 28, 2015			June 29, 2014
Inventory write-offs	$	—		$	755	$	—		$	755
Acceleration of acquisition-related earn-out	—			2,500		—			2,500
Impairment and other asset write-offs	—			466		—			466
Restructuring activities	(21		)	2,228		(142		)	2,228
Total	$	(21	)	$	5,949	$	(142	)	$	5,949

These costs have been recorded in our consolidated statements of operations as follows:

	Thirteen Weeks Ended					Twenty-Six Weeks Ended
Statement of Operations Classification	June 28, 2015			June 29, 2014		June 28, 2015			June 29, 2014
Cost of sales	$	—		$	755	$	—		$	755
Selling, general and administrative	—			2,966		—			2,966
Restructuring, reorganization and relocation	(21		)	2,228		(142		)	2,228
Total	$	(21	)	$	5,949	$	(142	)	$	5,949

Schedule of Restructuring Reserve by Type of Cost

The following table summarizes the charges, expenditures, write-offs and adjustments related to our restructuring, reorganization, relocation and severance accrual (in thousands):

Twenty-Six Weeks Ended June 28, 2015	Second Quarter 2014 Realignment			Total
Beginning accrued liability	$	9,161		$	9,161
Adjustments to expense	(142		)	(142		)
Expenditures	(6,750		)	(6,750		)
Foreign currency impact	(577		)	(577		)
Ending accrued liability	$	1,692		$	1,692

Twenty-Six Weeks Ended June 29, 2014	Second Quarter 2014 Realignment			First Quarter 2014 Restructuring			Group Structure Reorganization		Total
Beginning accrued liability	$	—		$	—		$	50	$	50
Charged to expense, net	2,228			1,331			—		3,559
Expenditures	(880		)	(1,331		)	—		(2,211		)
Ending accrued liability	$	1,348		$	—		$	50	$	1,398