Quarterly report pursuant to Section 13 or 15(d)

Restructuring, Exit and Integration Activities (Tables)

v3.20.2
Restructuring, Exit and Integration Activities (Tables)
 9 Months Ended
Sep. 26, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs [Table Text Block]
The following table is a summary of the expense associated with restructuring, exit and impairment activities discussed above, for the three months ended September 26, 2020 and September 28, 2019:
September 26, 2020 September 28, 2019
(in millions) Parts & Accessories Boat Corporate Total Parts & Accessories Boat Corporate Total
Restructuring and exit activities:
Employee termination and other benefits $ 0.5  $ 0.4  $ 0.1  $ 1.0  $ 3.5  $ 2.5  $ 0.1  $ 6.1 
Professional fees —  —  0.0  0.0  —  0.8  0.4  1.2 
Other —  0.4  —  0.4  —  0.1  —  0.1 
Definite-lived and other asset impairments —  0.4  —  0.4  —  —  —  — 
Total restructuring, exit and impairment charges $ 0.5  $ 1.2  $ 0.1  $ 1.8  $ 3.5  $ 3.4  $ 0.5  $ 7.4 
Total cash payments for restructuring, exit and impairment charges (A)
$ 0.5  $ 1.3  $ 0.5  $ 2.3  $ 1.7  $ 2.9  $ 1.4  $ 6.0 
Accrued charges at end of the period (B)
$ 0.6  $ 2.0  $ 1.7  $ 4.3  $ 2.4  $ 9.4  $ 3.2  $ 15.0 

(A) Cash payments for the three months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges.
(B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020.
The following table is a summary of the expense associated with the restructuring, exit and impairment activities discussed above for the nine months ended September 26, 2020 and September 28, 2019:
September 26, 2020 September 28, 2019
(in millions) Parts & Accessories Boat Corporate Total Parts & Accessories Boat Corporate Total
Restructuring and exit activities:
Employee termination and other benefits $ 0.8  $ 0.6  $ 1.9  $ 3.3  $ 4.1  $ 3.1  $ 2.4  $ 9.6 
Current asset write-downs —  —  —  —  —  0.4  —  0.4 
Professional fees —  —  0.1  0.1  —  1.1  1.5  2.6 
Other —  0.4  —  0.4  —  0.5  —  0.5 
Definite-lived and other asset impairments —  0.5  —  0.5  —  2.9  —  2.9 
Total restructuring, exit and impairment charges $ 0.8  $ 1.5  $ 2.0  $ 4.3  $ 4.1  $ 8.0  $ 3.9  $ 16.0 
Total cash payments for restructuring, exit and impairment charges (A)
$ 1.5  $ 5.1  $ 1.8  $ 8.4  $ 1.7  $ 10.6  $ 1.7  $ 14.0 
Accrued charges at end of the period (B)
$ 0.6  $ 2.0  $ 1.7  $ 4.3  $ 2.4  $ 9.4  $ 3.2  $ 15.0 

(A) Cash payments for the nine months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges.
(B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020.