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Restructuring, Reorganization, Relocation and Severance
 9 Months Ended
Sep. 27, 2015
Restructuring and Related Activities [Abstract]  
Restructuring, Reorganization, Relocation and Severance
RESTRUCTURING, REORGANIZATION, RELOCATION AND SEVERANCE
Second Quarter 2014 Realignment
During the second quarter of 2014, we implemented a resource realignment plan aimed at improving our operational efficiency by eliminating redundancies in sites and personnel resulting from recent acquisitions and expansion activities. We also shifted our resources to growing regions, such as Asia, and potential growth markets, such as structural biology, oil and gas, near-line semiconductor processing and metals research, in order to better position us to pursue our growth strategy. The realignment plan activities included the consolidation of our three Australia sites in Canberra; the closure of our facility in Delmont, Pennsylvania and relocation of those operations to our new facility in the Czech Republic; relocation of our Japan demonstration facility to our Shanghai facility; selective reductions in staffing, relocations and compensation adjustments related to the foregoing activities and other realignment of management resources. This plan was completed at the end of 2014 and we do not expect to incur any additional costs under this plan.
The following table summarizes the costs incurred under our second quarter realignment plan:
 
Thirteen Weeks Ended
 
Thirty-Nine Weeks Ended
Realignment Costs
September 27,
2015
 
September 28,
2014
 
September 27,
2015
 
September 28,
2014
Inventory write-offs
$
—

 
$
230

 
$
—

 
$
985

Acceleration of acquisition-related earn-out
—

 
—

 
—

 
2,500

Impairment and other asset write-offs
—

 
1,831

 
—

 
2,297

Restructuring activities
(423
)
 
7,699

 
(565
)
 
9,927

Total
$
(423
)
 
$
9,760

 
$
(565
)
 
$
15,709

These costs have been recorded in our consolidated statements of operations as follows:
 
Thirteen Weeks Ended
 
Thirty-Nine Weeks Ended
Statement of Operations Classification
September 27,
2015
 
September 28,
2014
 
September 27,
2015
 
September 28,
2014
Cost of sales
$
—

 
$
230

 
$
—

 
$
985

Selling, general and administrative
—

 
1,831

 
—

 
4,797

Restructuring, reorganization, relocation and severance
(423
)
 
7,699

 
(565
)
 
9,927

Total
$
(423
)
 
$
9,760

 
$
(565
)
 
$
15,709


First Quarter 2014 Restructuring
During the first quarter of 2014, we engaged in a restructuring plan principally aimed at consolidating our sales force in Europe. The $1.3 million cost incurred in implementing the restructuring plan primarily consisted of severance and other employee termination related costs, and was incurred during the first quarter of 2014. We do not expect to incur any additional costs under this plan.
Restructuring, Reorganization, Relocation and Severance Accrual
The following table summarizes the charges, expenditures, write-offs and adjustments related to our restructuring, reorganization, relocation and severance accrual (in thousands):
Thirty-Nine Weeks Ended September 27, 2015
Second Quarter 2014 Realignment
 
Total
Beginning accrued liability
$
9,161

 
$
9,161

Adjustments to expense
(565
)
 
(565
)
Expenditures
(7,113
)
 
(7,113
)
Foreign currency impact
(625
)
 
(625
)
Ending accrued liability
$
858

 
$
858

Thirty-Nine Weeks Ended September 28, 2014
Second Quarter 2014 Realignment
 
First Quarter 2014 Restructuring
 
Group Structure Reorganization
 
Total
Beginning accrued liability
$
—

 
$
—

 
$
50

 
$
50

Charged to expense, net
9,928

 
1,331

 
—

 
11,259

Expenditures
(3,466
)
 
(1,331
)
 
(50
)
 
(4,847
)
Ending accrued liability
$
6,462

 
$
—

 
$
—

 
$
6,462