Restructuring, Reorganization, Relocation and Severance (Tables)

9 Months Ended

Sep. 27, 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					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

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):

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