HNI (HNI) 10-Q 30 Oct 18 2018 Q3 Quarterly report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION	9 Months Ended
	Sep. 29, 2018shares
Document and Entity Information [Abstract]
Entity Registrant Name	HNI CORP
Entity Central Index Key	48,287
Document Type	10-Q
Document Period End Date	Sep. 29, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-29
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding	43,819,664

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net sales	$ 611,120	$ 599,455	$ 1,659,803	$ 1,591,607
Cost of sales	377,789	378,211	1,048,683	1,011,888
Gross profit	233,331	221,244	611,120	579,719
Selling and administrative expenses	179,577	169,547	524,445	495,897
Gain on sale and license of assets	0	(6,805)	0	(6,805)
Restructuring and impairment charges	128	783	2,303	3,325
Operating income	53,626	57,719	84,372	87,302
Interest income	80	71	282	467
Interest expense	2,602	1,835	7,657	4,228
Income before income taxes	51,104	55,955	76,997	83,541
Income taxes	11,197	18,624	16,033	27,573
Net income	39,907	37,331	60,964	55,968
Less: Net income (loss) attributable to non-controlling interest	0	60	(50)	12
Net income attributable to HNI Corporation	$ 39,907	$ 37,271	$ 61,014	$ 55,956
Average number of common shares outstanding – basic (in shares)	43,822,757	43,682,805	43,616,046	43,970,377
Net income attributable to HNI Corporation per common share – basic (in dollars per share)	$ 0.91	$ 0.85	$ 1.40	$ 1.27
Average number of common shares outstanding – diluted (in shares)	44,678,824	44,479,117	44,349,456	45,078,719
Net income attributable to HNI Corporation per common share – diluted (in dollars per share)	$ 0.89	$ 0.84	$ 1.38	$ 1.24
Foreign currency translation adjustments	$ (817)	$ 320	$ (1,944)	$ 779
Change in unrealized gains (losses) on marketable securities, net of tax	(6)	7	(99)	44
Change in derivative financial instruments, net of tax	106	38	1,459	(90)
Other comprehensive income (loss), net of tax	(717)	365	(584)	733
Comprehensive income	39,190	37,696	60,380	56,701
Less: Comprehensive income (loss) attributable to non-controlling interest	0	60	(50)	12
Comprehensive income attributable to HNI Corporation	$ 39,190	$ 37,636	$ 60,430	$ 56,689

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Current Assets:
Cash and cash equivalents	$ 43,738	$ 23,348
Short-term investments	1,880	2,015
Receivables	254,898	258,551
Inventories	174,551	155,683
Prepaid expenses and other current assets	38,839	49,283
Total Current Assets	513,906	488,880
Property, Plant, and Equipment:
Land and land improvements	28,120	28,593
Buildings	292,048	306,137
Machinery and equipment	553,236	556,571
Construction in progress	31,243	39,788
Property plant and equipment, at cost	904,647	931,089
Less accumulated depreciation	525,316	540,768
Net Property, Plant, and Equipment	379,331	390,321
Goodwill and Other Intangible Assets	480,812	490,892
Deferred Income Taxes	193	193
Other Assets	21,504	21,264
Total Assets	1,395,746	1,391,550
Current Liabilities:
Accounts payable and accrued expenses	430,723	450,128
Current maturities of long-term debt	720	36,648
Current maturities of other long-term obligations	4,518	2,927
Total Current Liabilities	435,961	489,703
Long-Term Debt	249,334	240,000
Other Long-Term Liabilities	77,628	70,409
Deferred Income Taxes	79,749	76,861
Capital Stock:
Preferred stock - $1 par value, authorized 2,000 shares, no shares outstanding	0	0
Common stock - $1 par value, authorized 200,000 shares, outstanding: September 29, 2018 - 43,820 shares; December 30, 2017 - 43,354 shares	43,820	43,354
Additional paid-in capital	27,517	7,029
Retained earnings	485,432	467,296
Accumulated other comprehensive income (loss)	(4,195)	(3,611)
Total HNI Corporation shareholders' equity	552,574	514,068
Non-controlling interest	500	509
Total Equity	553,074	514,577
Total Liabilities and Equity	$ 1,395,746	$ 1,391,550

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 29, 2018	Dec. 30, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares outstanding (in shares)	43,820,000	43,354,000

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Non-controlling Interest
Beginning balance at Dec. 31, 2016	$ 501,009	$ 44,079	$ 0	$ 461,524	$ (5,000)	$ 406
Comprehensive income:
Net income (loss)	55,968			55,956		12
Other comprehensive income (loss), net of tax	733				733
Change in ownership of non-controlling interest	0			0		0
Cash dividends	(37,175)			(37,175)
Common shares – treasury:
Shares purchased	(52,850)	(1,301)	(21,333)	(30,216)
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	28,196	649	27,547
Ending balance at Sep. 30, 2017	495,881	43,427	6,214	450,089	(4,267)	418
Beginning balance at Jul. 01, 2017	494,349	44,056	5,438	449,130	(4,633)	358
Comprehensive income:
Net income (loss)	37,331			37,271		60
Other comprehensive income (loss), net of tax	365				365
Change in ownership of non-controlling interest	0			0		0
Cash dividends	(12,448)			(12,448)
Common shares – treasury:
Shares purchased	(29,022)	(779)	(4,379)	(23,864)
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	5,305	150	5,155
Ending balance at Sep. 30, 2017	495,881	43,427	6,214	450,089	(4,267)	418
Beginning balance at Dec. 30, 2017	514,577	43,354	7,029	467,296	(3,611)	509
Comprehensive income:
Net income (loss)	60,964			61,014		(50)
Other comprehensive income (loss), net of tax	(584)				(584)
Change in ownership of non-controlling interest	0			(41)		41
Cash dividends	(38,201)			(38,201)
Common shares – treasury:
Shares purchased	(14,884)	(369)	(9,879)	(4,636)
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	31,202	835	30,367
Ending balance at Sep. 29, 2018	553,074	43,820	27,517	485,432	(4,195)	500
Beginning balance at Jun. 30, 2018	525,294	43,736	26,077	458,458	(3,477)	500
Comprehensive income:
Net income (loss)	39,907			39,907		0
Other comprehensive income (loss), net of tax	(717)				(717)
Change in ownership of non-controlling interest	0			0		0
Cash dividends	(12,933)			(12,933)
Common shares – treasury:
Shares purchased	(6,921)	(163)	(6,758)	0
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	8,445	247	8,198
Ending balance at Sep. 29, 2018	$ 553,074	$ 43,820	$ 27,517	$ 485,432	$ (4,195)	$ 500

CONSOLIDATED STATEMENTS OF EQ_2

CONSOLIDATED STATEMENTS OF EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.295	$ 0.285	$ 0.875	$ 0.845

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Net Cash Flows From (To) Operating Activities:
Net income	$ 60,964	$ 55,968
Non-cash items included in net income:
Depreciation and amortization	55,887	54,524
Other post-retirement and post-employment benefits	1,325	1,194
Stock-based compensation	6,215	6,759
Deferred income taxes	2,733	8,128
(Gain) loss on sale, retirement, license, and impairment of long-lived assets and intangibles, net	1,283	(5,085)
Amortization of deferred gain on sale leaseback transaction	(285)	0
Other – net	2,599	(1,649)
Net increase (decrease) in operating assets and liabilities, net of divestitures	(16,533)	(53,096)
Increase (decrease) in other liabilities	849	(9,399)
Net cash flows from (to) operating activities	115,037	57,344
Net Cash Flows From (To) Investing Activities:
Capital expenditures	(39,887)	(87,142)
Proceeds from sale and license of property, plant, equipment, and intangibles	22,686	8,646
Capitalized software	(7,092)	(16,749)
Acquisition spending, net of cash acquired	(2,850)	(898)
Purchase of investments	(2,471)	(2,874)
Sales or maturities of investments	2,375	2,678
Other – net	1,135	1,511
Net cash flows from (to) investing activities	(26,104)	(94,828)
Net Cash Flows From (To) Financing Activities:
Payments of long-term debt and other financing	(352,795)	(185,390)
Proceeds from long-term debt	322,755	287,188
Dividends paid	(38,201)	(37,175)
Purchase of HNI Corporation common stock	(16,043)	(52,850)
Proceeds from sales of HNI Corporation common stock	15,896	12,024
Withholding related to net share settlements of equity based awards	(155)	(209)
Net cash flows from (to) financing activities	(68,543)	23,588
Net increase (decrease) in cash and cash equivalents	20,390	(13,896)
Cash and cash equivalents at beginning of period	23,348	36,312
Cash and cash equivalents at end of period	$ 43,738	$ 22,416

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 29, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited, condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by generally accepted accounting principles for complete financial statements. The December 30, 2017 consolidated balance sheet included in this Form 10-Q was derived from audited financial statements but does not include all disclosures required by generally accepted accounting principles. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair statement have been included. Operating results for the nine -month period ended September 29, 2018 are not necessarily indicative of the results expected for the fiscal year ending December 29, 2018 . For further information, refer to the consolidated financial statements and accompanying notes included in HNI Corporation's (the "Corporation") Annual Report on Form 10-K for the fiscal year ended December 30, 2017 .

Revenue from Contracts with Cus

Revenue from Contracts with Customers	9 Months Ended
	Sep. 29, 2018
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	Revenue from Contracts with Customers The Corporation implemented ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), at the beginning of fiscal 2018 using the modified-retrospective method, which required the new guidance to be applied prospectively to revenue transactions completed on or after the effective date. Given the nature of the Corporation's revenue transactions, the new guidance did not have a material impact on the Corporation's results of operations or financial position. All necessary changes required by the new standard, including those to the Corporation's accounting policies, controls, and disclosures, have been identified and implemented as of the beginning of fiscal 2018. Disaggregation of Revenue Revenue from contracts with customers disaggregated by sales channel and by segment is as follows (in thousands): Three Months Ended Nine Months Ended Segment September 29, September 30, September 29, September 30, Supplies-driven channel Office Furniture $ 265,971 $ 238,542 $ 680,656 $ 620,602 Contract channel Office Furniture 205,716 226,770 595,824 611,135 Hearth Hearth Products 139,433 134,143 383,323 359,870 Net sales $ 611,120 $ 599,455 $ 1,659,803 $ 1,591,607 The majority of revenue presented as "Net sales" in the Condensed Consolidated Statements of Comprehensive Income is the result of contracts with customers. All other sources of revenue are not material to the Corporation's results of operations. Sales by channel type are subject to similar economic factors and market conditions regardless of the channel under which the product is sold. See “Note 17. Reportable Segment Information” in the Notes to Condensed Consolidated Financial Statements for further information about operating segments. Contract Assets and Contract Liabilities In addition to trade receivables, the Corporation has contract assets consisting of funds paid to certain office furniture dealers in exchange for their multi-year commitment to market and sell the Corporation’s product. These dealer investments are amortized over the term of the contract. For contracts less than one year, the Corporation has elected the practical expedient to recognize incremental costs to obtain a contract as an expense when incurred. The Corporation has contract liabilities consisting of deferred revenue and rebate and marketing program liabilities. Contract assets and contract liabilities were as follows (in thousands): September 29, December 30, Trade receivables (1) $ 257,191 $ 260,455 Contract assets (current) (2) $ 483 $ 300 Contract assets (long-term) (3) $ 3,905 $ 2,350 Contract liabilities (4) $ 53,495 $ 54,527 The index below indicates the line item in the Condensed Consolidated Balance Sheets where contract assets and contract liabilities are reported: (1) "Receivables" (2) "Prepaid expenses and other current assets" (3) "Other Assets" (4) "Accounts payable and accrued expenses" Changes in contract asset and contract liability balances during the nine months ended September 29, 2018 were as follows (in thousands): Contract assets increase (decrease) Contract liabilities (increase) decrease Contract assets recognized $ 2,100 $ — Reclassification of contract assets to contra revenue (362 ) — Contract liabilities recognized and recorded to contra revenue as a result of performance obligations satisfied — (87,674 ) Contract liabilities paid — 86,329 Cash received in advance and not recognized as revenue — (43,878 ) Reclassification of cash received in advance to revenue as a result of performance obligations satisfied — 46,178 Impact of business combination — 77 Net change $ 1,738 $ 1,032 For the three months ended September 29, 2018 , no revenue was recognized in the Condensed Consolidated Statements of Comprehensive Income related to contract liabilities as of December 30, 2017 , as the entire liability was recognized as revenue during the three months ended March 31, 2018 . For the nine months ended September 29, 2018 , the Corporation recognized revenue of $12.5 million in the Condensed Consolidated Statements of Comprehensive Income related to contract liabilities as of December 30, 2017 . Performance Obligations The Corporation recognizes revenue for sales of office furniture and hearth products at a point in time following the transfer of control of such products to the customer, which typically occurs upon shipment of the product. In certain circumstances, transfer of control to the customer does not occur until the goods are received by the customer or upon installation and/or customer acceptance, depending on the terms of the underlying contracts. Contracts typically have a duration of less than one year and normally do not include a significant financing component. Generally, payment is due within 30 days of invoicing. See “Note 7. Product Warranties” in the Notes to Condensed Consolidated Financial Statements for additional information on warranty obligations. Significant Judgments The Corporation uses significant judgment throughout the year in estimating the reduction in net sales driven by rebate and marketing programs. Judgments made include expected sales levels and utilization of funds. However, this judgment factor is significantly reduced at the end of each year when sales volumes and the impact to rebate and marketing programs are known and recorded. Accounting Policies and Practical Expedients Elected The Corporation elected to use the modified-retrospective method of adopting the new standard on revenue recognition. The new standard has been applied to all contracts not completed as of December 30, 2017, the end of the Corporation’s fiscal 2017. The impact of the Corporation's transition adjustment for the new revenue recognition guidance was not material to the Corporation's results of operations or financial position. The additional disclosures required as a result of adopting the new revenue recognition guidance were material to the Corporation's financial statements. The Corporation elected the following accounting policies as a result of adopting the new standard on revenue recognition: Shipping and Handling Activities - The Corporation has elected to apply the accounting policy election permitted in ASC 606-10-25-18B, which allows an entity to account for shipping and handling activities as fulfillment activities. The Corporation accrues for shipping and handling costs at the same time revenue is recognized, which is in accordance with the policy election. When shipping and handling activities occur prior to the customer obtaining control of the good(s), they are considered fulfillment activities rather than a performance obligation and the costs are accrued for as incurred. Sales Taxes - The Corporation has elected to apply the accounting policy election permitted in ASC 606-10-32-2A, which allows an entity to exclude from the measurement of the transaction price all taxes assessed by a governmental authority associated with the transaction, including sales, use, excise, value-added, and franchise taxes (collectively referred to as sales taxes). This allows the Corporation to present revenue net of these certain types of taxes. These policies have been applied consistently to all revenue transactions. The Corporation has elected the following practical expedients as a result of adopting the new standard on revenue recognition: Incremental Costs of Obtaining a Contract - The Corporation has elected the practical expedient permitted in ASC 340-40-25-4, which permits an entity to recognize incremental costs to obtain a contract as an expense when incurred if the amortization period will be less than one year. The Corporation will apply this practical expedient when the requirements to apply it are met. Significant Financing Component - The Corporation has elected the practical expedient permitted in ASC 606-10-32-18, which allows an entity to not adjust the promised amount of consideration for the effects of a significant financing component if a contract has a duration of one year or less. As the Corporation's contracts are typically less than one year in length, consideration will not be adjusted. These accounting policies and practical expedients have been applied consistently to all revenue transactions.

Restructuring

Restructuring	9 Months Ended
	Sep. 29, 2018
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring Restructuring costs recorded in the Condensed Consolidated Statements of Comprehensive Income are as follows (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Cost of sales - accelerated depreciation $ — $ 1,552 $ — $ 8,711 Restructuring and impairment charges 128 783 2,303 3,325 Total restructuring costs $ 128 $ 2,335 $ 2,303 $ 12,036 Restructuring costs in the third quarter of 2018 were primarily incurred as part of the previously announced closure of the hearth manufacturing facility in Paris, Kentucky. Restructuring costs in the year-to-date period for 2018 also include an impairment charge from the sale of the closed manufacturing facility in Paris, Kentucky and costs incurred as part of the previously announced closure of the office furniture manufacturing facility in Orleans, Indiana. Restructuring costs in both the quarter and year-to-date periods for 2017 , which include accelerated depreciation recorded in "Cost of sales" in the Condensed Consolidated Statements of Comprehensive Income, were primarily incurred as part of the previously announced closures of the hearth manufacturing facilities in Paris, Kentucky and Colville, Washington and the office furniture manufacturing facility in Orleans, Indiana. The accrued restructuring expenses are expected to be paid in the next twelve months and are included in "Accounts payable and accrued expenses" in the Condensed Consolidated Balance Sheets. The following is a summary of changes in restructuring accruals (in thousands): Severance Costs Facility Exit Costs & Other Total Restructuring allowance as of December 30, 2017 $ 1,343 $ 516 $ 1,859 Restructuring charges 350 1,953 2,303 Cash payments (1,573 ) (2,469 ) (4,042 ) Restructuring allowance as of September 29, 2018 $ 120 $ — $ 120 Real Estate Transaction As part of the Corporation's continued efforts to drive efficiency and simplification, the Corporation entered into a sale-leaseback transaction in the first quarter of 2018 , selling a manufacturing facility and subsequently leasing back a portion of the facility for a term of 10 years. The net proceeds from the sale of the facility of $16.9 million are reflected in "Proceeds from sale and license of property, plant, equipment, and intangibles" in the Condensed Consolidated Statements of Cash Flows. In accordance with ASC 840, Leases , the $5.1 million gain on the sale of the facility was deferred and is being amortized as a reduction to rent expense evenly over the term of the lease. As of September 29, 2018 , the current portion of the deferred gain is $0.5 million and included within "Accounts payable and accrued expenses" and the long-term portion of the deferred gain is $4.4 million and included within "Other Long-Term Liabilities" in the Condensed Consolidated Balance Sheets. The transaction did not have a material impact to the Condensed Consolidated Statements of Comprehensive Income.

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
	Sep. 29, 2018
Business Combinations [Abstract]
Acquisitions and Divestitures	Acquisitions and Divestitures On September 21, 2018, the Corporation acquired a small hearth products company at a purchase price of approximately $3 million , resulting in a preliminary goodwill valuation of $3.4 million . The remaining assets and liabilities recorded in the third quarter of 2018 were not material to the Corporation's financial statements. The Corporation will finalize the allocation of the purchase price over the next few quarters based on the final purchase price and fair value adjustments. As part of the Corporation's ongoing business strategy, it continues to acquire and divest small office furniture dealerships, for which the impact is not material to the Corporation's financial statements.

Inventories

Inventories	9 Months Ended
	Sep. 29, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories The Corporation values its inventory at the lower of cost or net realizable value with approximately 83 percent valued by the last-in, first-out ("LIFO") costing method. Inventories included in the Condensed Consolidated Balance Sheets consisted of the following (in thousands): September 29, December 30, Finished products $ 106,349 $ 101,715 Materials and work in process 95,584 81,202 LIFO allowance (27,382 ) (27,234 ) Total inventories $ 174,551 $ 155,683

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and other intangible assets included in the Condensed Consolidated Balance Sheets consisted of the following (in thousands): September 29, December 30, Goodwill $ 282,939 $ 279,505 Definite-lived intangible assets 168,692 182,186 Indefinite-lived intangible assets 29,181 29,201 Total goodwill and other intangible assets $ 480,812 $ 490,892 Goodwill The changes in the carrying amount of goodwill, by reporting segment, are as follows (in thousands): Office Furniture Hearth Products Total Balance as of December 30, 2017 Goodwill $ 128,657 $ 183,199 $ 311,856 Accumulated impairment losses (32,208 ) (143 ) (32,351 ) Net goodwill balance as of December 30, 2017 96,449 183,056 279,505 Goodwill acquired during the year — 3,444 3,444 Foreign currency translation adjustment (10 ) — (10 ) Balance as of September 29, 2018 Goodwill 128,647 186,643 315,290 Accumulated impairment losses (32,208 ) (143 ) (32,351 ) Net goodwill balance as of September 29, 2018 $ 96,439 $ 186,500 $ 282,939 Definite-lived intangible assets The table below summarizes amortizable definite-lived intangible assets, which are reflected in "Goodwill and Other Intangible Assets" in the Condensed Consolidated Balance Sheets (in thousands): September 29, 2018 December 30, 2017 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Patents $ 40 $ 32 $ 8 $ 40 $ 26 $ 14 Software 169,915 46,110 123,805 167,105 34,792 132,313 Trademarks and trade names 7,564 2,556 5,008 7,564 2,061 5,503 Customer lists and other 105,946 66,075 39,871 106,090 61,734 44,356 Net definite-lived intangible assets $ 283,465 $ 114,773 $ 168,692 $ 280,799 $ 98,613 $ 182,186 Amortization expense is reflected in "Selling and administrative expenses" in the Condensed Consolidated Statements of Comprehensive Income and was as follows (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Capitalized software $ 4,290 $ 2,658 $ 12,734 $ 5,225 Other definite-lived intangibles $ 1,642 $ 1,746 $ 4,972 $ 5,267 The occurrence of events such as acquisitions, dispositions, or impairments may impact future amortization expense. Based on the current amount of intangible assets subject to amortization, the estimated amortization expense for each of the following five fiscal years is as follows (in millions): 2018 2019 2020 2021 2022 Amortization expense $ 23.6 $ 22.9 $ 22.0 $ 20.7 $ 18.5 Indefinite-lived intangible assets The Corporation also owns certain intangible assets, which are deemed to have indefinite useful lives because they are expected to generate cash flows indefinitely. These indefinite-lived intangible assets are reflected in "Goodwill and Other Intangible Assets" in the Condensed Consolidated Balance Sheets (in thousands): September 29, December 30, Trademarks and trade names $ 29,181 $ 29,201 Sale and License of an Intangible Asset In the third quarter of 2017, the Corporation recorded a $6.0 million nonrecurring gain from the sale and license of an intangible asset, which had a zero carrying value. This nonrecurring gain is reflected in "Gain on sale and license of assets" in the Condensed Consolidated Statements of Comprehensive Income. Impairment Analysis The Corporation evaluates its goodwill and indefinite-lived intangible assets for impairment on an annual basis during the fourth quarter or whenever indicators of impairment exist. During the third quarter of 2018 , the Corporation determined a triggering event occurred for one of the Corporation's reporting units within the office furniture segment due to lower projected operating results for the year. Accordingly, interim quantitative impairment tests were performed for goodwill and an indefinite-lived intangible asset. The tests indicated no impairment. In conjunction with the interim impairment tests, the Corporation also tested the recoverability of the remaining long-lived assets for the reporting unit and found no impairments. The projections used in the impairment model reflected management's assumptions regarding revenue growth rates, economic and market trends, cost structure, investments required for operational transformation, and other expectations about the anticipated short-term and long-term operating results of the reporting unit. The Corporation assumed a discount rate of 13.5 percent , near term growth rates ranging from 3 percent to 12 percent , and a terminal growth rate of 3 percent . Holding other assumptions constant, a 100 basis point increase in the discount rate would result in a $3.8 million decrease in the estimated fair value of the reporting unit. Holding other assumptions constant, a 100 basis point decrease in the long-term growth rate would result in a $1.8 million decrease in the estimated fair value of the reporting unit. Neither of these scenarios individually would result in an impairment of the reporting unit's goodwill. There is $19.6 million of goodwill associated with this reporting unit as of September 29, 2018 .

Product Warranties

Product Warranties	9 Months Ended
	Sep. 29, 2018
Product Warranties Disclosures [Abstract]
Product Warranties	Product Warranties The Corporation issues certain warranty policies on its office furniture and hearth products that provide for repair or replacement of any covered product or component that fails during normal use because of a defect in design, materials, or workmanship. Allowances have been established for the anticipated future costs associated with the Corporation's warranty programs. A warranty allowance is determined by recording a specific allowance for known warranty issues and an additional allowance for unknown claims expected to be incurred based on historical claims experience. Actual claims incurred could differ from the original estimates, requiring adjustments to the allowance. Activity associated with warranty obligations was as follows (in thousands): Nine Months Ended September 29, September 30, Balance at beginning of period $ 15,388 $ 15,250 Accruals for warranties issued during period 22,130 15,197 Adjustments related to pre-existing warranties 116 (298 ) Settlements made during the period (22,203 ) (15,424 ) Balance at end of period $ 15,431 $ 14,725 The current and long-term portions of the allowance for estimated settlements are included within "Accounts payable and accrued expenses" and "Other Long-Term Liabilities", respectively, in the Condensed Consolidated Balance Sheets. The following table summarizes when these estimated settlements are expected to be paid (in thousands): September 29, December 30, Current - in the next twelve months $ 9,372 $ 9,524 Long-term - beyond one year 6,059 5,864 Total estimated settlements $ 15,431 $ 15,388

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 29, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt is as follows (in thousands): September 29, December 30, Revolving credit facility with interest at a variable rate (September 29, 2018 - 3.4%; December 30, 2017 - 2.7%) $ 150,000 $ 267,500 Fixed rate notes due in 2025 with an interest rate of 4.22% 50,000 — Fixed rate notes due in 2028 with an interest rate of 4.40% 50,000 — Other amounts 720 9,148 Deferred debt issuance costs (666 ) — Total debt 250,054 276,648 Less: Current maturities of long-term debt 720 36,648 Long-term debt $ 249,334 $ 240,000 As of September 29, 2018 , the Corporation’s revolving credit facility borrowings were under the credit agreement entered into on April 20, 2018 with a scheduled maturity of April 20, 2023. The Corporation deferred the debt issuance costs related to the credit agreement, which are classified as assets, and is amortizing them over the term of the credit agreement. The current portion of $0.4 million is the amount to be amortized over the next twelve months based on the current credit agreement and is reflected in "Prepaid expenses and other current assets" in the Condensed Consolidated Balance Sheets. The long-term portion of $1.6 million is reflected in "Other Assets" in the Condensed Consolidated Balance Sheets. As of September 29, 2018 , there was $150 million outstanding under the $450 million revolving credit facility. The entire amount drawn under the revolving credit facility is considered long-term as the Corporation assumes no obligation to repay any of the amounts borrowed in the next twelve months. In addition to the revolving credit facility, the Corporation also has $100 million of borrowings outstanding under private placement note agreements entered into on May 31, 2018. Under the agreements, the Corporation issued $50 million of seven -year fixed rate notes with an interest rate of 4.22 percent , due May 31, 2025, and $50 million of ten -year fixed rate notes with an interest rate of 4.40 percent , due May 31, 2028. The Corporation deferred the debt issuance costs related to the private placement note agreements, which are classified as a reduction of long-term debt in accordance with ASU No. 2015-03, and is amortizing them over the terms of the private placement note agreements. The deferred debt issuance costs do not reduce the amount owed by the Corporation under the terms of the private placement note agreements. The current portion of $0.1 million is the amount to be amortized over the next twelve months based on the private placement note agreements and is reflected in "Current maturities of long-term debt" in the Condensed Consolidated Balance Sheets. The long-term portion of $0.6 million is reflected in "Long-Term Debt" in the Condensed Consolidated Balance Sheets. In addition to cash flows from operations, the revolving credit facility under the credit agreement is the primary source of daily operating capital for the Corporation and provides additional financial capacity for capital expenditures and strategic initiatives, such as acquisitions and repurchases of common stock. The credit agreement and private placement notes both contain financial and non-financial covenants. The covenants under both are substantially the same. Non-compliance with covenants under the agreements could prevent the Corporation from being able to access further borrowings, require immediate repayment of all amounts outstanding, and/or increase the cost of borrowing. Covenants require maintenance of financial ratios as of the end of any fiscal quarter, including: • a consolidated interest coverage ratio (as defined in the credit agreement) of not less than 4.0 to 1.0, based upon the ratio of (a) consolidated EBITDA for the last four fiscal quarters to (b) the sum of consolidated interest charges; and • a consolidated leverage ratio (as defined in the credit agreement) of not greater than 3.5 to 1.0, based upon the ratio of (a) the quarter-end consolidated funded indebtedness to (b) consolidated EBITDA for the last four fiscal quarters. The most restrictive of the financial covenants is the consolidated leverage ratio requirement of 3.5 to 1.0. Under the credit agreement, consolidated EBITDA is defined as consolidated net income before interest expense, income taxes, and depreciation and amortization of intangibles, as well as non-cash items that increase or decrease net income. As of September 29, 2018 , the Corporation was below the maximum allowable ratio and was in compliance with all of the covenants and other restrictions in the credit agreement. The Corporation expects to remain in compliance with all of the covenants and other restrictions in the credit agreement over the next twelve months.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 29, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Corporation's tax provision for interim periods is determined using an estimate of its annual effective tax rate, adjusted for discrete items. The following table summarizes the Corporation's income tax provision (dollars in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Income before income taxes $ 51,104 $ 55,955 $ 76,997 $ 83,541 Income taxes $ 11,197 $ 18,624 $ 16,033 $ 27,573 Effective tax rate 21.9 % 33.3 % 20.8 % 33.0 % The Corporation's effective tax rate was lower in the three and nine months ended September 29, 2018 compared to the same periods last year primarily due to the enactment of the Tax Cuts and Jobs Act in 2017 (the "Act"). An additional driver of the change in the effective tax rate for the first nine months of 2018 was the release of a valuation allowance for certain foreign jurisdictions. On December 22, 2017, the Act was signed into law, making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a federal corporate tax rate decrease from 35 percent to 21 percent effective for tax years beginning after December 31, 2017, the transition of U.S. international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. Staff Accounting Bulletin No. 118 ("SAB 118") was issued to address the application of U.S. GAAP in the reporting period that includes December 22, 2017 in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. In accordance with SAB 118, the Corporation determined as of the end of fiscal 2017, the $45.4 million of the deferred tax benefit recorded in connection with the remeasurement of certain deferred tax assets and liabilities and the $0.1 million of current tax expense recorded in connection with the transition tax on the mandatory deemed repatriation of foreign earnings was a provisional amount and a reasonable estimate as of December 30, 2017. Additional work was necessary to complete a more detailed analysis of historical foreign earnings as well as potential correlative adjustments. Subsequent adjustments to these amounts, which were not material, were recorded to current tax expense in the third quarter of 2018 when the analysis was completed. During the third quarter of 2018, the 2017 federal income tax return was completed resulting in a $0.5 million detriment related to the reversal of net deferred tax liabilities based on the rates at which they are expected to reverse in the future as a result of tax reform rate changes. The Corporation finalized its calculation of the full impact of the Act on its 2017 federal income tax return during the third quarter of 2018.

Fair Value Measurements of Fina

Fair Value Measurements of Financial Instruments	9 Months Ended
	Sep. 29, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements of Financial Instruments	Fair Value Measurements of Financial Instruments For recognition purposes, on a recurring basis, the Corporation is required to measure at fair value its marketable securities, derivative financial instruments, variable-rate and fixed-rate debt obligations, and deferred stock-based compensation. The marketable securities are comprised of money market funds, government securities, and corporate bonds. When available, the Corporation uses quoted market prices to determine fair value and classifies such measurements within Level 1. Where market prices are not available, the Corporation makes use of observable market-based inputs (prices or quotes from published exchanges and indexes) to calculate fair value using the market approach, in which case the measurements are classified within Level 2. Financial instruments measured at fair value were as follows (in thousands): Fair value as of measurement date Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance as of September 29, 2018 Cash and cash equivalents (including money market funds) (1) $ 43,738 $ 43,738 $ — $ — Government securities (2) $ 7,094 $ — $ 7,094 $ — Corporate bonds (2) $ 5,341 $ — $ 5,341 $ — Derivative financial instruments (3) $ 5,286 $ — $ 5,286 $ — Variable-rate debt obligations (4) $ 150,000 $ — $ 150,000 $ — Fixed-rate debt obligations (4) $ 100,000 $ — $ 100,000 $ — Deferred stock-based compensation (5) $ 10,665 $ — $ 10,665 $ — Balance as of December 30, 2017 Cash and cash equivalents (including money market funds) (1) $ 23,348 $ 23,348 $ — $ — Government securities (2) $ 6,345 $ — $ 6,345 $ — Corporate bonds (2) $ 6,149 $ — $ 6,149 $ — Derivative financial instruments (3) $ 3,354 $ — $ 3,354 $ — Variable-rate debt obligations (4) $ 267,500 $ — $ 267,500 $ — Deferred stock-based compensation (5) $ 8,885 $ — $ 8,885 $ — The index below indicates the line item in the Condensed Consolidated Balance Sheets where the financial instruments are reported: (1) "Cash and cash equivalents" (2) Current portion - "Short-term investments"; Long-term portion - "Other Assets" (3) Current portion - "Prepaid expenses and other current assets"; Long-term portion - "Other Assets" (4) Current portion - "Current maturities of long-term debt"; Long-term portion - "Long-Term Debt" (5) Current portion - "Current maturities of other long-term obligations"; Long-term portion - "Other Long-Term Liabilities"

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity	9 Months Ended
	Sep. 29, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity	Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity The following tables summarize the components of accumulated other comprehensive income (loss) and the changes in accumulated other comprehensive income (loss), net of tax, as applicable (in thousands): Foreign Currency Translation Adjustment Unrealized Gains (Losses) on Marketable Securities Pension and Post-retirement Liabilities Derivative Financial Instruments Accumulated Other Comprehensive Income (Loss) Balance as of December 30, 2017 $ 31 $ (132 ) $ (5,630 ) $ 2,120 $ (3,611 ) Other comprehensive income (loss) before reclassifications (1,944 ) (125 ) — 2,593 524 Tax (expense) or benefit — 26 — (635 ) (609 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — (499 ) (499 ) Balance as of September 29, 2018 $ (1,913 ) $ (231 ) $ (5,630 ) $ 3,579 $ (4,195 ) Amounts in parentheses indicate reductions to equity. Foreign Currency Translation Adjustment Unrealized Gains (Losses) on Marketable Securities Pension and Post-retirement Liabilities Derivative Financial Instruments Accumulated Other Comprehensive Income (Loss) Balance as of December 31, 2016 $ (1,188 ) $ (105 ) $ (5,167 ) $ 1,460 $ (5,000 ) Other comprehensive income (loss) before reclassifications 779 68 — (471 ) 376 Tax (expense) or benefit — (24 ) — 174 150 Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — 207 207 Balance as of September 30, 2017 $ (409 ) $ (61 ) $ (5,167 ) $ 1,370 $ (4,267 ) Amounts in parentheses indicate reductions to equity. Interest Rate Swap In March 2016, the Corporation entered into an interest rate swap transaction to hedge $150 million of outstanding variable rate revolver borrowings against future interest rate volatility. Under the terms of the interest rate swap, the Corporation pays a fixed rate of 1.29 percent and receives one month LIBOR on a $150 million notional value expiring January 2021. As of September 29, 2018 , the fair value of the Corporation's interest rate swap was an asset of $5.3 million , which is reflected in "Other Assets" in the Condensed Consolidated Balance Sheets. The unrecognized change in value of the interest rate swap is reported net of tax as $3.6 million in "Accumulated other comprehensive income (loss)" in the Condensed Consolidated Balance Sheets. The following table details the reclassifications from accumulated other comprehensive income (loss) (in thousands): Three Months Ended Nine Months Ended Details about Accumulated Other Comprehensive Income (Loss) Components Affected Line Item in the Statement Where Net Income is Presented September 29, September 30, September 29, September 30, Derivative financial instruments Interest rate swap Interest (expense) or income $ 305 $ (27 ) $ 661 $ (328 ) Tax (expense) or benefit (75 ) 10 (162 ) 121 Net of tax $ 230 $ (17 ) $ 499 $ (207 ) Amounts in parentheses indicate reductions to profit. Stock Repurchase The following table summarizes shares repurchased and settled by the Corporation (in thousands, except share data): Nine Months Ended September 29, September 30, Shares repurchased 368,822 1,300,936 Cash purchase price $ (14,884 ) $ (52,850 ) Purchases unsettled as of quarter end 222 — Prior year purchases settled in current year (1,381 ) — Shares repurchased per cash flow $ (16,043 ) $ (52,850 ) As of September 29, 2018 , approximately $63.1 million of the Corporation's Board of Directors' ("Board") current repurchase authorization remained unspent. Dividend The Corporation declared and paid cash dividends per share as follows (in dollars): Nine Months Ended September 29, September 30, Common shares $ 0.875 $ 0.845

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 29, 2018
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share The following table reconciles the numerators and denominators used in the calculation of basic and diluted earnings per share ("EPS") (in thousands, except per share data): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Numerator: Numerator for both basic and diluted EPS attributable to HNI Corporation net income $ 39,907 $ 37,271 $ 61,014 $ 55,956 Denominators: Denominator for basic EPS weighted-average common shares outstanding 43,823 43,683 43,616 43,970 Potentially dilutive shares from stock-based compensation plans 856 796 733 1,109 Denominator for diluted EPS 44,679 44,479 44,349 45,079 Earnings per share – basic $ 0.91 $ 0.85 $ 1.40 $ 1.27 Earnings per share – diluted $ 0.89 $ 0.84 $ 1.38 $ 1.24 The weighted-average common stock equivalents presented above do not include the effect of the common stock equivalents in the table below because their inclusion would be anti-dilutive. Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Common stock equivalents excluded because their inclusion would be anti-dilutive (in thousands) 1,273 1,111 1,474 788

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 29, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Corporation measures stock-based compensation expense at grant date, based on the fair value of the award, and recognizes expense over the employees' requisite service periods. Stock-based compensation expense is the cost of stock options and time-based restricted stock units issued under the shareholder approved stock-based compensation plans and shares issued under the shareholder approved member stock purchase plans. The following table summarizes expense associated with these plans (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Compensation cost $ 1,307 $ 956 $ 6,215 $ 6,759 The options and units granted by the Corporation had fair values as follows (in thousands): Nine Months Ended September 29, September 30, Stock options $ 7,200 $ 7,206 Restricted stock units $ 76 $ — The following table summarizes unrecognized compensation expense and the weighted-average remaining service period for non-vested stock options and restricted stock units as of September 29, 2018 : Unrecognized Compensation Expense (in thousands) Weighted-Average Remaining Service Period (years) Non-vested stock options $ 4,419 1.2 Non-vested restricted stock units $ 980 1.1

Post-Retirement Health Care

Post-Retirement Health Care	9 Months Ended
	Sep. 29, 2018
Retirement Benefits [Abstract]
Post-Retirement Health Care	Post-Retirement Health Care The following table sets forth the components of net periodic benefit costs included in the Condensed Consolidated Statements of Comprehensive Income (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Service cost $ 213 $ 185 $ 639 $ 556 Interest cost 197 206 591 619 Amortization of net (gain) loss 32 6 95 19 Net periodic post-retirement benefit cost $ 442 $ 397 $ 1,325 $ 1,194

Recently Adopted Accounting Sta

Recently Adopted Accounting Standards	9 Months Ended
	Sep. 29, 2018
Accounting Changes and Error Corrections [Abstract]
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) . The new standard replaces most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU requires companies to reevaluate when revenue is recorded on a transaction based upon newly defined criteria, either at a point in time or over time as goods or services are delivered. The ASU requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and estimates, and changes in those estimates. The FASB has issued ASU No. 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations , ASU No. 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing , and ASU No. 2016-12, Revenue from Contracts with Customers: Narrow Scope Improvements and Practical Expedients to provide further clarification and guidance. The Corporation implemented the new standard in the first quarter of fiscal 2018 using the modified-retrospective method, which required the new guidance to be applied prospectively to revenue transactions completed on or after the effective date. Given the nature of the Corporation's revenue transactions, the new guidance did not have a material impact on the Corporation's results of operations or financial position. All necessary changes required by the new standard, including those to the Corporation's accounting policies, controls, and disclosures, have been identified and implemented as of the beginning of fiscal 2018. See "Note 2. Revenue from Contracts with Customers" in the Notes to Condensed Consolidated Financial Statements for further information. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments. The new standard provides classification guidance on eight cash flow issues including debt prepayment, settlement of zero-coupon bonds, contingent consideration payments made after a business combination, proceeds from the settlements of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, and distributions received from equity method investees. The Corporation implemented the new standard in the first quarter of fiscal 2018. This standard did not have a material effect on the condensed consolidated financial statements or related disclosures. In October 2016, the FASB issued ASU No. 2016-16, Intra-Entity Transfers of Assets Other Than Inventory . The new standard requires an entity to recognize the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The Corporation implemented the new standard in the first quarter of fiscal 2018. This standard did not have a material effect on the condensed consolidated financial statements or related disclosures. In March 2017, the FASB issued ASU No. 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Post-retirement Benefit Cost . The new standard requires an entity with defined benefit and post-retirement benefit plans to present the service cost component of the net periodic benefit cost in the same income statement line item or items as other compensation costs arising from services rendered by employees during the period. All other components of net periodic benefit cost will be presented outside of operating income, if a subtotal is presented. The Corporation implemented the new standard in the first quarter of fiscal 2018 and it was applied retrospectively to each period presented. This standard did not have a material effect on the condensed consolidated financial statements or related disclosures.

Guarantees, Commitments and Con

Guarantees, Commitments and Contingencies	9 Months Ended
	Sep. 29, 2018
Commitments and Contingencies Disclosure [Abstract]
Guarantees, Commitments and Contingencies	Guarantees, Commitments, and Contingencies The Corporation utilizes letters of credit and surety bonds in the amount of approximately $19 million to back certain insurance policies and payment obligations. The Corporation utilizes trade letters of credit and banker's acceptances in the amount of approximately $3 million to guarantee certain payments to overseas suppliers. The letters of credit, bonds, and banker's acceptances reflect fair value as a condition of their underlying purpose and are subject to competitively determined fees. The Corporation initiated litigation in Iowa on August 15, 2017 against the purchasers of Artcobell for amounts owed in connection with the sale of Artcobell. Artcobell initiated litigation against the Corporation in Texas on June 14, 2017 regarding a dispute arising after the sale of Artcobell. On October 9, 2018, the Corporation resolved all claims related to the disputes. The Corporation is not required to make any payments and expects to record an immaterial recovery in the fourth quarter of 2018. The Corporation has contingent liabilities which have arisen in the ordinary course of its business, including liabilities relating to pending litigation, environmental remediation, taxes, and other claims. It is the Corporation's opinion, after consultation with legal counsel, that liabilities, if any, resulting from these matters are not expected to have a material adverse effect on the Corporation's financial condition, cash flows, or on the Corporation's quarterly or annual operating results when resolved in a future period.

Reportable Segment Information

Reportable Segment Information	9 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
Reportable Segment Information	Reportable Segment Information Management views the Corporation as being in two reportable segments based on industries: office furniture and hearth products, with the former being the principal segment. The aggregated office furniture segment manufactures and markets a broad line of commercial and home office furniture which includes storage products, desks, credenzas, chairs, tables, bookcases, freestanding office partitions and panel systems, and other related products. The hearth products segment manufactures and markets a broad line of gas, electric, wood, and biomass burning fireplaces, inserts, stoves, facings, and accessories, principally for the home. For purposes of segment reporting, intercompany sales between segments are not material, and operating profit is income before income taxes exclusive of certain unallocated general corporate expenses. These unallocated general corporate expenses include the net costs of the Corporation's corporate operations. Management views interest income and expense as corporate financing costs and not as a reportable segment cost. In addition, management applies an effective income tax rate to its consolidated income before income taxes so income taxes are not reported or viewed internally on a segment basis. Identifiable assets by segment are those assets applicable to the respective industry segments. Corporate assets consist principally of cash and cash equivalents, short-term investments, long-term investments, IT infrastructure, and corporate office real estate and related equipment. No geographic information for revenues from external customers or for long-lived assets is disclosed since the Corporation's primary market and capital investments are concentrated in the United States. Reportable segment data reconciled to the Corporation's condensed consolidated financial statements was as follows (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Net Sales: Office furniture $ 471,687 $ 465,312 $ 1,276,480 $ 1,231,737 Hearth products 139,433 134,143 383,323 359,870 Total $ 611,120 $ 599,455 $ 1,659,803 $ 1,591,607 Income Before Income Taxes: Office furniture $ 46,075 $ 39,729 $ 66,207 $ 65,856 Hearth products 21,824 28,737 55,250 52,651 General corporate (14,273 ) (10,747 ) (37,085 ) (31,205 ) Operating income 53,626 57,719 84,372 87,302 Interest expense, net 2,522 1,764 7,375 3,761 Total $ 51,104 $ 55,955 $ 76,997 $ 83,541 Depreciation and Amortization Expense: Office furniture $ 11,012 $ 12,132 $ 33,202 $ 37,515 Hearth products 2,026 1,973 6,080 8,167 General corporate 5,569 3,955 16,605 8,842 Total $ 18,607 $ 18,060 $ 55,887 $ 54,524 Capital Expenditures (including capitalized software): Office furniture $ 10,324 $ 27,102 $ 35,321 $ 64,467 Hearth products 2,150 5,606 6,317 12,818 General corporate 2,181 7,095 5,341 26,606 Total $ 14,655 $ 39,803 $ 46,979 $ 103,891 As of As of Identifiable Assets: Office furniture $ 817,753 $ 821,767 Hearth products 360,609 347,189 General corporate 217,384 222,594 Total $ 1,395,746 $ 1,391,550

Recently Adopted Accounting S_2

Recently Adopted Accounting Standards (Policies)	9 Months Ended
	Sep. 29, 2018
Accounting Changes and Error Corrections [Abstract]
Revenue	Performance Obligations The Corporation recognizes revenue for sales of office furniture and hearth products at a point in time following the transfer of control of such products to the customer, which typically occurs upon shipment of the product. In certain circumstances, transfer of control to the customer does not occur until the goods are received by the customer or upon installation and/or customer acceptance, depending on the terms of the underlying contracts. Contracts typically have a duration of less than one year and normally do not include a significant financing component. Generally, payment is due within 30 days of invoicing. See “Note 7. Product Warranties” in the Notes to Condensed Consolidated Financial Statements for additional information on warranty obligations. Significant Judgments The Corporation uses significant judgment throughout the year in estimating the reduction in net sales driven by rebate and marketing programs. Judgments made include expected sales levels and utilization of funds. However, this judgment factor is significantly reduced at the end of each year when sales volumes and the impact to rebate and marketing programs are known and recorded. Accounting Policies and Practical Expedients Elected The Corporation elected to use the modified-retrospective method of adopting the new standard on revenue recognition. The new standard has been applied to all contracts not completed as of December 30, 2017, the end of the Corporation’s fiscal 2017. The impact of the Corporation's transition adjustment for the new revenue recognition guidance was not material to the Corporation's results of operations or financial position. The additional disclosures required as a result of adopting the new revenue recognition guidance were material to the Corporation's financial statements. The Corporation elected the following accounting policies as a result of adopting the new standard on revenue recognition: Shipping and Handling Activities - The Corporation has elected to apply the accounting policy election permitted in ASC 606-10-25-18B, which allows an entity to account for shipping and handling activities as fulfillment activities. The Corporation accrues for shipping and handling costs at the same time revenue is recognized, which is in accordance with the policy election. When shipping and handling activities occur prior to the customer obtaining control of the good(s), they are considered fulfillment activities rather than a performance obligation and the costs are accrued for as incurred. Sales Taxes - The Corporation has elected to apply the accounting policy election permitted in ASC 606-10-32-2A, which allows an entity to exclude from the measurement of the transaction price all taxes assessed by a governmental authority associated with the transaction, including sales, use, excise, value-added, and franchise taxes (collectively referred to as sales taxes). This allows the Corporation to present revenue net of these certain types of taxes. These policies have been applied consistently to all revenue transactions. The Corporation has elected the following practical expedients as a result of adopting the new standard on revenue recognition: Incremental Costs of Obtaining a Contract - The Corporation has elected the practical expedient permitted in ASC 340-40-25-4, which permits an entity to recognize incremental costs to obtain a contract as an expense when incurred if the amortization period will be less than one year. The Corporation will apply this practical expedient when the requirements to apply it are met. Significant Financing Component - The Corporation has elected the practical expedient permitted in ASC 606-10-32-18, which allows an entity to not adjust the promised amount of consideration for the effects of a significant financing component if a contract has a duration of one year or less. As the Corporation's contracts are typically less than one year in length, consideration will not be adjusted. These accounting policies and practical expedients have been applied consistently to all revenue transactions.
Inventories	The Corporation values its inventory at the lower of cost or net realizable value with approximately 83 percent valued by the last-in, first-out ("LIFO") costing method.
Goodwill and Other Intangible Assets	The Corporation evaluates its goodwill and indefinite-lived intangible assets for impairment on an annual basis during the fourth quarter or whenever indicators of impairment exist.
Product Warranties	The Corporation issues certain warranty policies on its office furniture and hearth products that provide for repair or replacement of any covered product or component that fails during normal use because of a defect in design, materials, or workmanship. Allowances have been established for the anticipated future costs associated with the Corporation's warranty programs. A warranty allowance is determined by recording a specific allowance for known warranty issues and an additional allowance for unknown claims expected to be incurred based on historical claims experience. Actual claims incurred could differ from the original estimates, requiring adjustments to the allowance.
Fair Value Measurements	For recognition purposes, on a recurring basis, the Corporation is required to measure at fair value its marketable securities, derivative financial instruments, variable-rate and fixed-rate debt obligations, and deferred stock-based compensation. The marketable securities are comprised of money market funds, government securities, and corporate bonds. When available, the Corporation uses quoted market prices to determine fair value and classifies such measurements within Level 1. Where market prices are not available, the Corporation makes use of observable market-based inputs (prices or quotes from published exchanges and indexes) to calculate fair value using the market approach, in which case the measurements are classified within Level 2.
Share-based Compensation, Option and Incentive Plans	The Corporation measures stock-based compensation expense at grant date, based on the fair value of the award, and recognizes expense over the employees' requisite service periods. Stock-based compensation expense is the cost of stock options and time-based restricted stock units issued under the shareholder approved stock-based compensation plans and shares issued under the shareholder approved member stock purchase plans.
Recently Adopted Accounting Standards	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) . The new standard replaces most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU requires companies to reevaluate when revenue is recorded on a transaction based upon newly defined criteria, either at a point in time or over time as goods or services are delivered. The ASU requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and estimates, and changes in those estimates. The FASB has issued ASU No. 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations , ASU No. 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing , and ASU No. 2016-12, Revenue from Contracts with Customers: Narrow Scope Improvements and Practical Expedients to provide further clarification and guidance. The Corporation implemented the new standard in the first quarter of fiscal 2018 using the modified-retrospective method, which required the new guidance to be applied prospectively to revenue transactions completed on or after the effective date. Given the nature of the Corporation's revenue transactions, the new guidance did not have a material impact on the Corporation's results of operations or financial position. All necessary changes required by the new standard, including those to the Corporation's accounting policies, controls, and disclosures, have been identified and implemented as of the beginning of fiscal 2018. See "Note 2. Revenue from Contracts with Customers" in the Notes to Condensed Consolidated Financial Statements for further information. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments. The new standard provides classification guidance on eight cash flow issues including debt prepayment, settlement of zero-coupon bonds, contingent consideration payments made after a business combination, proceeds from the settlements of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, and distributions received from equity method investees. The Corporation implemented the new standard in the first quarter of fiscal 2018. This standard did not have a material effect on the condensed consolidated financial statements or related disclosures. In October 2016, the FASB issued ASU No. 2016-16, Intra-Entity Transfers of Assets Other Than Inventory . The new standard requires an entity to recognize the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The Corporation implemented the new standard in the first quarter of fiscal 2018. This standard did not have a material effect on the condensed consolidated financial statements or related disclosures. In March 2017, the FASB issued ASU No. 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Post-retirement Benefit Cost . The new standard requires an entity with defined benefit and post-retirement benefit plans to present the service cost component of the net periodic benefit cost in the same income statement line item or items as other compensation costs arising from services rendered by employees during the period. All other components of net periodic benefit cost will be presented outside of operating income, if a subtotal is presented. The Corporation implemented the new standard in the first quarter of fiscal 2018 and it was applied retrospectively to each period presented. This standard did not have a material effect on the condensed consolidated financial statements or related disclosures.
Business Segment Information	Management views the Corporation as being in two reportable segments based on industries: office furniture and hearth products, with the former being the principal segment. The aggregated office furniture segment manufactures and markets a broad line of commercial and home office furniture which includes storage products, desks, credenzas, chairs, tables, bookcases, freestanding office partitions and panel systems, and other related products. The hearth products segment manufactures and markets a broad line of gas, electric, wood, and biomass burning fireplaces, inserts, stoves, facings, and accessories, principally for the home. For purposes of segment reporting, intercompany sales between segments are not material, and operating profit is income before income taxes exclusive of certain unallocated general corporate expenses. These unallocated general corporate expenses include the net costs of the Corporation's corporate operations. Management views interest income and expense as corporate financing costs and not as a reportable segment cost. In addition, management applies an effective income tax rate to its consolidated income before income taxes so income taxes are not reported or viewed internally on a segment basis. Identifiable assets by segment are those assets applicable to the respective industry segments. Corporate assets consist principally of cash and cash equivalents, short-term investments, long-term investments, IT infrastructure, and corporate office real estate and related equipment. No geographic information for revenues from external customers or for long-lived assets is disclosed since the Corporation's primary market and capital investments are concentrated in the United States.

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	9 Months Ended
	Sep. 29, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Revenue from contracts with customers disaggregated by sales channel and by segment is as follows (in thousands): Three Months Ended Nine Months Ended Segment September 29, September 30, September 29, September 30, Supplies-driven channel Office Furniture $ 265,971 $ 238,542 $ 680,656 $ 620,602 Contract channel Office Furniture 205,716 226,770 595,824 611,135 Hearth Hearth Products 139,433 134,143 383,323 359,870 Net sales $ 611,120 $ 599,455 $ 1,659,803 $ 1,591,607
Contract with Customer, Asset and Liability	Contract assets and contract liabilities were as follows (in thousands): September 29, December 30, Trade receivables (1) $ 257,191 $ 260,455 Contract assets (current) (2) $ 483 $ 300 Contract assets (long-term) (3) $ 3,905 $ 2,350 Contract liabilities (4) $ 53,495 $ 54,527 The index below indicates the line item in the Condensed Consolidated Balance Sheets where contract assets and contract liabilities are reported: (1) "Receivables" (2) "Prepaid expenses and other current assets" (3) "Other Assets" (4) "Accounts payable and accrued expenses" Changes in contract asset and contract liability balances during the nine months ended September 29, 2018 were as follows (in thousands): Contract assets increase (decrease) Contract liabilities (increase) decrease Contract assets recognized $ 2,100 $ — Reclassification of contract assets to contra revenue (362 ) — Contract liabilities recognized and recorded to contra revenue as a result of performance obligations satisfied — (87,674 ) Contract liabilities paid — 86,329 Cash received in advance and not recognized as revenue — (43,878 ) Reclassification of cash received in advance to revenue as a result of performance obligations satisfied — 46,178 Impact of business combination — 77 Net change $ 1,738 $ 1,032

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 29, 2018
Restructuring and Related Activities [Abstract]
Summary of Restructuring Costs	Restructuring costs recorded in the Condensed Consolidated Statements of Comprehensive Income are as follows (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Cost of sales - accelerated depreciation $ — $ 1,552 $ — $ 8,711 Restructuring and impairment charges 128 783 2,303 3,325 Total restructuring costs $ 128 $ 2,335 $ 2,303 $ 12,036 The following is a summary of changes in restructuring accruals (in thousands): Severance Costs Facility Exit Costs & Other Total Restructuring allowance as of December 30, 2017 $ 1,343 $ 516 $ 1,859 Restructuring charges 350 1,953 2,303 Cash payments (1,573 ) (2,469 ) (4,042 ) Restructuring allowance as of September 29, 2018 $ 120 $ — $ 120

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 29, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories included in the Condensed Consolidated Balance Sheets consisted of the following (in thousands): September 29, December 30, Finished products $ 106,349 $ 101,715 Materials and work in process 95,584 81,202 LIFO allowance (27,382 ) (27,234 ) Total inventories $ 174,551 $ 155,683

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	Goodwill and other intangible assets included in the Condensed Consolidated Balance Sheets consisted of the following (in thousands): September 29, December 30, Goodwill $ 282,939 $ 279,505 Definite-lived intangible assets 168,692 182,186 Indefinite-lived intangible assets 29,181 29,201 Total goodwill and other intangible assets $ 480,812 $ 490,892
Schedule of Goodwill	The changes in the carrying amount of goodwill, by reporting segment, are as follows (in thousands): Office Furniture Hearth Products Total Balance as of December 30, 2017 Goodwill $ 128,657 $ 183,199 $ 311,856 Accumulated impairment losses (32,208 ) (143 ) (32,351 ) Net goodwill balance as of December 30, 2017 96,449 183,056 279,505 Goodwill acquired during the year — 3,444 3,444 Foreign currency translation adjustment (10 ) — (10 ) Balance as of September 29, 2018 Goodwill 128,647 186,643 315,290 Accumulated impairment losses (32,208 ) (143 ) (32,351 ) Net goodwill balance as of September 29, 2018 $ 96,439 $ 186,500 $ 282,939
Schedule of Finite-Lived Intangible Assets by Major Class	The table below summarizes amortizable definite-lived intangible assets, which are reflected in "Goodwill and Other Intangible Assets" in the Condensed Consolidated Balance Sheets (in thousands): September 29, 2018 December 30, 2017 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Patents $ 40 $ 32 $ 8 $ 40 $ 26 $ 14 Software 169,915 46,110 123,805 167,105 34,792 132,313 Trademarks and trade names 7,564 2,556 5,008 7,564 2,061 5,503 Customer lists and other 105,946 66,075 39,871 106,090 61,734 44,356 Net definite-lived intangible assets $ 283,465 $ 114,773 $ 168,692 $ 280,799 $ 98,613 $ 182,186
Finite-lived Intangible Assets Amortization Expense	Amortization expense is reflected in "Selling and administrative expenses" in the Condensed Consolidated Statements of Comprehensive Income and was as follows (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Capitalized software $ 4,290 $ 2,658 $ 12,734 $ 5,225 Other definite-lived intangibles $ 1,642 $ 1,746 $ 4,972 $ 5,267
Schedule of Expected Amortization Expense Table	Based on the current amount of intangible assets subject to amortization, the estimated amortization expense for each of the following five fiscal years is as follows (in millions): 2018 2019 2020 2021 2022 Amortization expense $ 23.6 $ 22.9 $ 22.0 $ 20.7 $ 18.5
Schedule of Indefinite Lived Intangible Assets and Goodwill	These indefinite-lived intangible assets are reflected in "Goodwill and Other Intangible Assets" in the Condensed Consolidated Balance Sheets (in thousands): September 29, December 30, Trademarks and trade names $ 29,181 $ 29,201

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Sep. 29, 2018
Product Warranties Disclosures [Abstract]
Activity Associated with Warranty Obligations	The following table summarizes when these estimated settlements are expected to be paid (in thousands): September 29, December 30, Current - in the next twelve months $ 9,372 $ 9,524 Long-term - beyond one year 6,059 5,864 Total estimated settlements $ 15,431 $ 15,388 Activity associated with warranty obligations was as follows (in thousands): Nine Months Ended September 29, September 30, Balance at beginning of period $ 15,388 $ 15,250 Accruals for warranties issued during period 22,130 15,197 Adjustments related to pre-existing warranties 116 (298 ) Settlements made during the period (22,203 ) (15,424 ) Balance at end of period $ 15,431 $ 14,725

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 29, 2018
Debt Disclosure [Abstract]
Schedule of Debt	Long-term debt is as follows (in thousands): September 29, December 30, Revolving credit facility with interest at a variable rate (September 29, 2018 - 3.4%; December 30, 2017 - 2.7%) $ 150,000 $ 267,500 Fixed rate notes due in 2025 with an interest rate of 4.22% 50,000 — Fixed rate notes due in 2028 with an interest rate of 4.40% 50,000 — Other amounts 720 9,148 Deferred debt issuance costs (666 ) — Total debt 250,054 276,648 Less: Current maturities of long-term debt 720 36,648 Long-term debt $ 249,334 $ 240,000

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 29, 2018
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision	The following table summarizes the Corporation's income tax provision (dollars in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Income before income taxes $ 51,104 $ 55,955 $ 76,997 $ 83,541 Income taxes $ 11,197 $ 18,624 $ 16,033 $ 27,573 Effective tax rate 21.9 % 33.3 % 20.8 % 33.0 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 29, 2018
Fair Value Disclosures [Abstract]
Schedule of Assets Measured at Fair Value	Financial instruments measured at fair value were as follows (in thousands): Fair value as of measurement date Quoted prices in active markets for identical assets (Level 1) Significant other observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance as of September 29, 2018 Cash and cash equivalents (including money market funds) (1) $ 43,738 $ 43,738 $ — $ — Government securities (2) $ 7,094 $ — $ 7,094 $ — Corporate bonds (2) $ 5,341 $ — $ 5,341 $ — Derivative financial instruments (3) $ 5,286 $ — $ 5,286 $ — Variable-rate debt obligations (4) $ 150,000 $ — $ 150,000 $ — Fixed-rate debt obligations (4) $ 100,000 $ — $ 100,000 $ — Deferred stock-based compensation (5) $ 10,665 $ — $ 10,665 $ — Balance as of December 30, 2017 Cash and cash equivalents (including money market funds) (1) $ 23,348 $ 23,348 $ — $ — Government securities (2) $ 6,345 $ — $ 6,345 $ — Corporate bonds (2) $ 6,149 $ — $ 6,149 $ — Derivative financial instruments (3) $ 3,354 $ — $ 3,354 $ — Variable-rate debt obligations (4) $ 267,500 $ — $ 267,500 $ — Deferred stock-based compensation (5) $ 8,885 $ — $ 8,885 $ — The index below indicates the line item in the Condensed Consolidated Balance Sheets where the financial instruments are reported: (1) "Cash and cash equivalents" (2) Current portion - "Short-term investments"; Long-term portion - "Other Assets" (3) Current portion - "Prepaid expenses and other current assets"; Long-term portion - "Other Assets" (4) Current portion - "Current maturities of long-term debt"; Long-term portion - "Long-Term Debt" (5) Current portion - "Current maturities of other long-term obligations"; Long-term portion - "Other Long-Term Liabilities"

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Tables)	9 Months Ended
	Sep. 29, 2018
Equity [Abstract]
Schedule of Components of Accumulated Other Comprehensive Income and Changes in Accumulated Other Comprehensive Income, Net of Tax	The following tables summarize the components of accumulated other comprehensive income (loss) and the changes in accumulated other comprehensive income (loss), net of tax, as applicable (in thousands): Foreign Currency Translation Adjustment Unrealized Gains (Losses) on Marketable Securities Pension and Post-retirement Liabilities Derivative Financial Instruments Accumulated Other Comprehensive Income (Loss) Balance as of December 30, 2017 $ 31 $ (132 ) $ (5,630 ) $ 2,120 $ (3,611 ) Other comprehensive income (loss) before reclassifications (1,944 ) (125 ) — 2,593 524 Tax (expense) or benefit — 26 — (635 ) (609 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — (499 ) (499 ) Balance as of September 29, 2018 $ (1,913 ) $ (231 ) $ (5,630 ) $ 3,579 $ (4,195 ) Amounts in parentheses indicate reductions to equity. Foreign Currency Translation Adjustment Unrealized Gains (Losses) on Marketable Securities Pension and Post-retirement Liabilities Derivative Financial Instruments Accumulated Other Comprehensive Income (Loss) Balance as of December 31, 2016 $ (1,188 ) $ (105 ) $ (5,167 ) $ 1,460 $ (5,000 ) Other comprehensive income (loss) before reclassifications 779 68 — (471 ) 376 Tax (expense) or benefit — (24 ) — 174 150 Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — 207 207 Balance as of September 30, 2017 $ (409 ) $ (61 ) $ (5,167 ) $ 1,370 $ (4,267 ) Amounts in parentheses indicate reductions to equity.
Schedule of Reclassification from Accumulated Other Comprehensive Income	The following table details the reclassifications from accumulated other comprehensive income (loss) (in thousands): Three Months Ended Nine Months Ended Details about Accumulated Other Comprehensive Income (Loss) Components Affected Line Item in the Statement Where Net Income is Presented September 29, September 30, September 29, September 30, Derivative financial instruments Interest rate swap Interest (expense) or income $ 305 $ (27 ) $ 661 $ (328 ) Tax (expense) or benefit (75 ) 10 (162 ) 121 Net of tax $ 230 $ (17 ) $ 499 $ (207 ) Amounts in parentheses indicate reductions to profit.
Schedule of Share Repurchases	The following table summarizes shares repurchased and settled by the Corporation (in thousands, except share data): Nine Months Ended September 29, September 30, Shares repurchased 368,822 1,300,936 Cash purchase price $ (14,884 ) $ (52,850 ) Purchases unsettled as of quarter end 222 — Prior year purchases settled in current year (1,381 ) — Shares repurchased per cash flow $ (16,043 ) $ (52,850 )
Schedule of Dividends Declared and Paid Per Share	The Corporation declared and paid cash dividends per share as follows (in dollars): Nine Months Ended September 29, September 30, Common shares $ 0.875 $ 0.845

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 29, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Basic and Diluted	The following table reconciles the numerators and denominators used in the calculation of basic and diluted earnings per share ("EPS") (in thousands, except per share data): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Numerator: Numerator for both basic and diluted EPS attributable to HNI Corporation net income $ 39,907 $ 37,271 $ 61,014 $ 55,956 Denominators: Denominator for basic EPS weighted-average common shares outstanding 43,823 43,683 43,616 43,970 Potentially dilutive shares from stock-based compensation plans 856 796 733 1,109 Denominator for diluted EPS 44,679 44,479 44,349 45,079 Earnings per share – basic $ 0.91 $ 0.85 $ 1.40 $ 1.27 Earnings per share – diluted $ 0.89 $ 0.84 $ 1.38 $ 1.24
Schedule of Weighted Average Number of Shares	The weighted-average common stock equivalents presented above do not include the effect of the common stock equivalents in the table below because their inclusion would be anti-dilutive. Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Common stock equivalents excluded because their inclusion would be anti-dilutive (in thousands) 1,273 1,111 1,474 788

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 29, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Based Compensation Expense	The following table summarizes expense associated with these plans (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Compensation cost $ 1,307 $ 956 $ 6,215 $ 6,759
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period	The options and units granted by the Corporation had fair values as follows (in thousands): Nine Months Ended September 29, September 30, Stock options $ 7,200 $ 7,206 Restricted stock units $ 76 $ —
Schedule of Unrecognized Compensation Cost, Nonvested Awards	The following table summarizes unrecognized compensation expense and the weighted-average remaining service period for non-vested stock options and restricted stock units as of September 29, 2018 : Unrecognized Compensation Expense (in thousands) Weighted-Average Remaining Service Period (years) Non-vested stock options $ 4,419 1.2 Non-vested restricted stock units $ 980 1.1

Post-Retirement Health Care (Ta

Post-Retirement Health Care (Tables)	9 Months Ended
	Sep. 29, 2018
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost	The following table sets forth the components of net periodic benefit costs included in the Condensed Consolidated Statements of Comprehensive Income (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Service cost $ 213 $ 185 $ 639 $ 556 Interest cost 197 206 591 619 Amortization of net (gain) loss 32 6 95 19 Net periodic post-retirement benefit cost $ 442 $ 397 $ 1,325 $ 1,194

Reportable Segment Information

Reportable Segment Information (Tables)	9 Months Ended
	Sep. 29, 2018
Segment Reporting [Abstract]
Reportable Segment Data	Reportable segment data reconciled to the Corporation's condensed consolidated financial statements was as follows (in thousands): Three Months Ended Nine Months Ended September 29, September 30, September 29, September 30, Net Sales: Office furniture $ 471,687 $ 465,312 $ 1,276,480 $ 1,231,737 Hearth products 139,433 134,143 383,323 359,870 Total $ 611,120 $ 599,455 $ 1,659,803 $ 1,591,607 Income Before Income Taxes: Office furniture $ 46,075 $ 39,729 $ 66,207 $ 65,856 Hearth products 21,824 28,737 55,250 52,651 General corporate (14,273 ) (10,747 ) (37,085 ) (31,205 ) Operating income 53,626 57,719 84,372 87,302 Interest expense, net 2,522 1,764 7,375 3,761 Total $ 51,104 $ 55,955 $ 76,997 $ 83,541 Depreciation and Amortization Expense: Office furniture $ 11,012 $ 12,132 $ 33,202 $ 37,515 Hearth products 2,026 1,973 6,080 8,167 General corporate 5,569 3,955 16,605 8,842 Total $ 18,607 $ 18,060 $ 55,887 $ 54,524 Capital Expenditures (including capitalized software): Office furniture $ 10,324 $ 27,102 $ 35,321 $ 64,467 Hearth products 2,150 5,606 6,317 12,818 General corporate 2,181 7,095 5,341 26,606 Total $ 14,655 $ 39,803 $ 46,979 $ 103,891 As of As of Identifiable Assets: Office furniture $ 817,753 $ 821,767 Hearth products 360,609 347,189 General corporate 217,384 222,594 Total $ 1,395,746 $ 1,391,550

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 611,120	$ 599,455	$ 1,659,803	$ 1,591,607
Office Furniture | Supplies-driven channel
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	265,971	238,542	680,656	620,602
Office Furniture | Contract channel
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	205,716	226,770	595,824	611,135
Hearth Products | Hearth
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 139,433	$ 134,143	$ 383,323	$ 359,870

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Revenue from Contract with Customer [Abstract]
Trade receivables	$ 257,191	$ 260,455
Contract assets (current)	483	300
Contract assets (long-term)	3,905	2,350
Contract liabilities	$ 53,495	$ 54,527

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Change in Contract Assets and Liabilities (Details) $ in Thousands	9 Months Ended
	Sep. 29, 2018USD ($)
Contract assets increase (decrease)
Contract assets recognized	$ 2,100
Reclassification of contract assets to contra revenue	(362)
Impact of business combination	0
Net change	1,738
Contract liabilities (increase) decrease
Contract liabilities recognized and recorded to contra revenue as a result of performance obligations satisfied	(87,674)
Contract liabilities paid	86,329
Cash received in advance and not recognized as revenue	(43,878)
Reclassification of cash received in advance to revenue as a result of performance obligations satisfied	46,178
Impact of business combination	77
Net change	$ 1,032

Revenue from Contracts with C_6

Revenue from Contracts with Customers - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 29, 2018	Sep. 29, 2018
Revenue from Contract with Customer [Abstract]
Revenue recognized	$ 0	$ 12,500,000

Restructuring Costs Expensed (D

Restructuring Costs Expensed (Details) - Realignment of Office Furniture Facilities and Exit of Business Line - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 128	$ 2,335	$ 2,303	$ 12,036
Cost of sales - accelerated depreciation
Restructuring Cost and Reserve [Line Items]
Restructuring costs	0	1,552	0	8,711
Restructuring and impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 128	$ 783	$ 2,303	$ 3,325

Restructuring (Changes in Restr

Restructuring (Changes in Restructuring Accruals) (Details) - Realignment of Office Furniture Facilities and Exit of Business Line $ in Thousands	9 Months Ended
	Sep. 29, 2018USD ($)
Restructuring Reserve [Roll Forward]
Restructuring allowance as of December 30, 2017	$ 1,859
Restructuring charges	2,303
Cash payments	(4,042)
Restructuring allowance as of September 29, 2018	120
Severance Costs
Restructuring Reserve [Roll Forward]
Restructuring allowance as of December 30, 2017	1,343
Restructuring charges	350
Cash payments	(1,573)
Restructuring allowance as of September 29, 2018	120
Facility Exit Costs & Other
Restructuring Reserve [Roll Forward]
Restructuring allowance as of December 30, 2017	516
Restructuring charges	1,953
Cash payments	(2,469)
Restructuring allowance as of September 29, 2018	$ 0

Restructuring (Narrative) (Deta

Restructuring (Narrative) (Details) - Manufacturing Facility - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Sep. 29, 2018
Sale Leaseback Transaction [Line Items]
Term of lease	10 years
Net proceeds from sale of facility	$ 16.9
Deferred gain		$ 5.1
Deferred gain, current		0.5
Deferred gain, noncurrent		$ 4.4

Acquisitions and Divestitures N

Acquisitions and Divestitures Narrative (Details) - USD ($) $ in Thousands	Sep. 21, 2018	Sep. 29, 2018	Dec. 30, 2017
Business Acquisition [Line Items]
Goodwill		$ 282,939	$ 279,505
Small Hearth Products Company
Business Acquisition [Line Items]
Purchase price	$ 3,000
Goodwill		$ 3,400

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Inventory Disclosure [Abstract]
Percentage of LIFO Inventory	83.00%
Inventories
Finished products	$ 106,349	$ 101,715
Materials and work in process	95,584	81,202
LIFO allowance	(27,382)	(27,234)
Total inventories	$ 174,551	$ 155,683

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets Schedule of Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 282,939	$ 279,505
Definite-lived intangible assets	168,692	182,186
Indefinite-lived intangible assets	29,181	29,201
Total goodwill and other intangible assets	$ 480,812	$ 490,892

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Goodwill) (Details) $ in Thousands	9 Months Ended
	Sep. 29, 2018USD ($)
Goodwill [Roll Forward]
Goodwill, gross, beginning balance	$ 311,856
Accumulated impairment losses, beginning balance	(32,351)
Goodwill, net, beginning balance	279,505
Goodwill acquired during the year	3,444
Foreign currency translation adjustments	(10)
Goodwill, gross, ending balance	315,290
Accumulated impairment losses, ending balance	(32,351)
Goodwill, net, ending balance	282,939
Office Furniture
Goodwill [Roll Forward]
Goodwill, gross, beginning balance	128,657
Accumulated impairment losses, beginning balance	(32,208)
Goodwill, net, beginning balance	96,449
Goodwill acquired during the year	0
Foreign currency translation adjustments	(10)
Goodwill, gross, ending balance	128,647
Accumulated impairment losses, ending balance	(32,208)
Goodwill, net, ending balance	96,439
Hearth Products
Goodwill [Roll Forward]
Goodwill, gross, beginning balance	183,199
Accumulated impairment losses, beginning balance	(143)
Goodwill, net, beginning balance	183,056
Goodwill acquired during the year	3,444
Foreign currency translation adjustments	0
Goodwill, gross, ending balance	186,643
Accumulated impairment losses, ending balance	(143)
Goodwill, net, ending balance	$ 186,500

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Other Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Gross	$ 283,465	$ 280,799
Accumulated Amortization	114,773	98,613
Net	168,692	182,186
Patents
Finite-Lived Intangible Assets [Line Items]
Gross	40	40
Accumulated Amortization	32	26
Net	8	14
Software
Finite-Lived Intangible Assets [Line Items]
Gross	169,915	167,105
Accumulated Amortization	46,110	34,792
Net	123,805	132,313
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Gross	7,564	7,564
Accumulated Amortization	2,556	2,061
Net	5,008	5,503
Customer lists and other
Finite-Lived Intangible Assets [Line Items]
Gross	105,946	106,090
Accumulated Amortization	66,075	61,734
Net	$ 39,871	$ 44,356

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized software	$ 4,290	$ 2,658	$ 12,734	$ 5,225
Other definite-lived intangibles	$ 1,642	$ 1,746	$ 4,972	$ 5,267

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets - Future Amortization Expense (Details) $ in Millions	Sep. 29, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 23.6
2,019	22.9
2,020	22
2,021	20.7
2,022	$ 18.5

Goodwill and Other Intangible_8

Goodwill and Other Intangible Assets (Indefinite Lived Intangible Assets) (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 29,181	$ 29,201
Trademarks and trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 29,181	$ 29,201

Goodwill and Other Intangible_9

Goodwill and Other Intangible Assets - Narrative (Details)	3 Months Ended
	Sep. 29, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 30, 2017USD ($)
Finite-Lived Intangible Assets [Line Items]
Gain on sale and license of intangible asset		$ 6,000,000
Carrying value		$ 0
Goodwill	$ 282,939,000		$ 279,505,000
Office Furniture
Finite-Lived Intangible Assets [Line Items]
Goodwill	96,439,000		$ 96,449,000
One Reporting Unit | Office Furniture
Finite-Lived Intangible Assets [Line Items]
Goodwill increase (decrease) for 100 basis point increase in discount rate	3,800,000
Goodwill increase (decrease) for 100 basis point decrease in terminal growth rate	1,800,000
Goodwill	$ 19,600,000
Discount Rate | One Reporting Unit | Office Furniture
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment test measurement input	0.135
Terminal Growth Rate | One Reporting Unit | Office Furniture
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment test measurement input	0.03
Minimum | Near Term Growth Rate | One Reporting Unit | Office Furniture
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment test measurement input	0.03
Maximum | Near Term Growth Rate | One Reporting Unit | Office Furniture
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment test measurement input	0.12

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 15,388	$ 15,250
Accruals for warranties issued during period	22,130	15,197
Adjustments related to pre-existing warranties	116	(298)
Settlements made during the period	(22,203)	(15,424)
Balance at end of period	$ 15,431	$ 14,725

Product Warranties - Current an

Product Warranties - Current and Long Term Warranty (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Product Warranties Disclosures [Abstract]
Current - in the next twelve months	$ 9,372	$ 9,524
Long-term - beyond one year	6,059	5,864
Total estimated settlements	$ 15,431	$ 15,388	$ 14,725	$ 15,250

Long-Term Debt Schedule of Long

Long-Term Debt Schedule of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 29, 2018	May 31, 2018	Dec. 30, 2017
Debt Instrument [Line Items]
Total debt	$ 250,054		$ 276,648
Deferred debt issuance costs	(666)		0
Current maturities of long-term debt	720		36,648
Long-term debt	$ 249,334		$ 240,000
Revolving credit facility with interest at a variable rate (September 29, 2018 - 3.4%; December 30, 2017 - 2.7%)
Debt Instrument [Line Items]
Interest rate	3.40%		2.70%
Total debt	$ 150,000		$ 267,500
Fixed rate notes due in 2025 with an interest rate of 4.22%
Debt Instrument [Line Items]
Total debt	50,000		0
Fixed rate notes due in 2028 with an interest rate of 4.40%
Debt Instrument [Line Items]
Total debt	50,000		0
Other amounts
Debt Instrument [Line Items]
Total debt	$ 720		$ 9,148
Fixed rate notes due in 2025 with an interest rate of 4.22%
Debt Instrument [Line Items]
Interest rate	4.22%	4.22%
Fixed rate notes due in 2028 with an interest rate of 4.40%
Debt Instrument [Line Items]
Interest rate	4.40%	4.40%

Long-Term Debt Narrative (Detai

Long-Term Debt Narrative (Details)	May 31, 2018USD ($)	Sep. 29, 2018USD ($)
Debt Instrument [Line Items]
Deferred debt issuance costs, current		$ 400,000
Deferred debt issuance costs, noncurrent		1,600,000
Revolving credit facility with interest at a variable rate (September 29, 2018 - 3.4%; December 30, 2017 - 2.7%)
Debt Instrument [Line Items]
Long-term line of credit outstanding		150,000,000
Line of credit maximum borrowing capacity		$ 450,000,000
Ratio of interest coverage to earnings for the last four fiscal quarters		4
Ratio of leverage to earnings for the last four fiscal quarters		3.5
Private Placement
Debt Instrument [Line Items]
Deferred debt issuance costs, current	$ 100,000
Deferred debt issuance costs, noncurrent	600,000
Borrowings	100,000,000
Fixed rate notes due in 2025 with an interest rate of 4.22%
Debt Instrument [Line Items]
Borrowings	$ 50,000,000
Note term	7 years
Interest rate	4.22%	4.22%
Fixed rate notes due in 2028 with an interest rate of 4.40%
Debt Instrument [Line Items]
Borrowings	$ 50,000,000
Note term	10 years
Interest rate	4.40%	4.40%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income before income taxes	$ 51,104	$ 55,955	$ 76,997	$ 83,541
Income taxes	$ 11,197	$ 18,624	$ 16,033	$ 27,573
Effective tax rate	21.90%	33.30%	20.80%	33.00%

Income Taxes Narrative (Details

Income Taxes Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 29, 2018	Dec. 30, 2017
Income Tax Disclosure [Abstract]
Deferred tax benefit from remeasurement of deferred taxes		$ 45.4
Transition tax		$ 0.1
Adjustment to deferred taxes	$ 0.5

Fair Value Measurements (Assets

Fair Value Measurements (Assets) (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents (including money market funds)	$ 43,738	$ 23,348	$ 22,416	$ 36,312
Fair value, measurements, recurring
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents (including money market funds)	43,738	23,348
Derivative financial instruments	5,286	3,354
Deferred stock-based compensation	10,665	8,885
Fair value, measurements, recurring | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents (including money market funds)	43,738	23,348
Derivative financial instruments	0	0
Deferred stock-based compensation	0	0
Fair value, measurements, recurring | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents (including money market funds)	0	0
Derivative financial instruments	5,286	3,354
Deferred stock-based compensation	10,665	8,885
Fair value, measurements, recurring | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents (including money market funds)	0	0
Derivative financial instruments	0	0
Deferred stock-based compensation	0	0
Fair value, measurements, recurring | Government securities
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	7,094	6,345
Fair value, measurements, recurring | Government securities | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	0	0
Fair value, measurements, recurring | Government securities | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	7,094	6,345
Fair value, measurements, recurring | Government securities | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	0	0
Fair value, measurements, recurring | Corporate Bonds
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	5,341	6,149
Fair value, measurements, recurring | Corporate Bonds | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	0	0
Fair value, measurements, recurring | Corporate Bonds | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	5,341	6,149
Fair value, measurements, recurring | Corporate Bonds | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	0	0
Variable Rate Debt Obligation | Fair value, measurements, recurring
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	150,000	267,500
Variable Rate Debt Obligation | Fair value, measurements, recurring | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	0	0
Variable Rate Debt Obligation | Fair value, measurements, recurring | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	150,000	267,500
Variable Rate Debt Obligation | Fair value, measurements, recurring | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	0	$ 0
Fixed Rate Debt Obligation | Fair value, measurements, recurring
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	100,000
Fixed Rate Debt Obligation | Fair value, measurements, recurring | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	0
Fixed Rate Debt Obligation | Fair value, measurements, recurring | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	100,000
Fixed Rate Debt Obligation | Fair value, measurements, recurring | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt obligations	$ 0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Components) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ 514,577	$ 501,009
Other comprehensive income (loss) before reclassifications	524	376
Tax (expense) or benefit	(609)	150
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(499)	207
Ending balance	553,074	495,881
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	31	(1,188)
Other comprehensive income (loss) before reclassifications	(1,944)	779
Tax (expense) or benefit	0	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Ending balance	(1,913)	(409)
Unrealized Gains (Losses) on Marketable Securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(132)	(105)
Other comprehensive income (loss) before reclassifications	(125)	68
Tax (expense) or benefit	26	(24)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Ending balance	(231)	(61)
Pension and Post-retirement Liabilities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(5,630)	(5,167)
Other comprehensive income (loss) before reclassifications	0	0
Tax (expense) or benefit	0	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0
Ending balance	(5,630)	(5,167)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	2,120	1,460
Other comprehensive income (loss) before reclassifications	2,593	(471)
Tax (expense) or benefit	(635)	174
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(499)	207
Ending balance	3,579	1,370
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(3,611)	(5,000)
Ending balance	$ (4,195)	$ (4,267)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Narrative) (Details) - USD ($) $ in Thousands	Sep. 29, 2018	Dec. 30, 2017	Mar. 31, 2016
Class of Stock [Line Items]
Accumulated other comprehensive income (loss)	$ (4,195)	$ (3,611)
Common Stock
Class of Stock [Line Items]
Stock repurchase program, remaining authorized repurchase amount	63,100
Interest rate swap
Class of Stock [Line Items]
Derivative, notional amount			$ 150,000
Derivative, fixed interest rate			1.29%
Derivative liability	5,300
Accumulated other comprehensive income (loss)	$ 3,600

Accumulated Other Comprehensi_5

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Reclassification) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest (expense) or income	$ (2,602)	$ (1,835)	$ (7,657)	$ (4,228)
Tax (expense) or benefit	(11,197)	(18,624)	(16,033)	(27,573)
Net income attributable to HNI Corporation	39,907	37,271	61,014	55,956
Interest rate swap | Reclassifications from accumulated other comprehensive income (loss) | Derivative Financial Instruments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest (expense) or income	305	(27)	661	(328)
Tax (expense) or benefit	(75)	10	(162)	121
Net income attributable to HNI Corporation	$ 230	$ (17)	$ 499	$ (207)

Accumulated Other Comprehensi_6

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Stock Repurchases) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares repurchased per cash flow	$ (16,043)	$ (52,850)
Common Stock
Accumulated Other Comprehensive Income (Loss) [Line Items]
Repurchased common stock (in shares)	368,822	1,300,936
Cash purchase price	$ (14,884)	$ (52,850)
Purchases unsettled as of quarter end	222	0
Prior year purchases settled in current year	(1,381)	0
Shares repurchased per cash flow	$ (16,043)	$ (52,850)

Accumulated Other Comprehensi_7

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity - Dividends Declared (Details) - $ / shares	9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017
Equity [Abstract]
Cash dividends per common share (in dollars per share)	$ 0.875	$ 0.845

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Numerator:
Numerator for both basic and diluted EPS attributable to HNI Corporation net income	$ 39,907	$ 37,271	$ 61,014	$ 55,956
Denominators:
Denominator for basic EPS weighted-average common shares outstanding (in shares)	43,822,757	43,682,805	43,616,046	43,970,377
Potentially dilutive shares from stock-based compensation plans (in shares)	856,000	796,000	733,000	1,109,000
Denominator for diluted EPS (in shares)	44,678,824	44,479,117	44,349,456	45,078,719
Earnings per share - basic (in dollars per share)	$ 0.91	$ 0.85	$ 1.40	$ 1.27
Earnings per share - diluted (in dollars per share)	$ 0.89	$ 0.84	$ 1.38	$ 1.24

Earnings Per Share Antidilutive

Earnings Per Share Antidilutive Securities Excluded from Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Common stock equivalents excluded because their inclusion would be anti-dilutive (in thousands)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,273	1,111	1,474	788

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation cost	$ 1,307	$ 956	$ 6,215	$ 6,759
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value			7,200	7,206
Unrecognized compensation cost	4,419		$ 4,419
Weighted-Average Remaining Service Period (years)			1 year 2 months 4 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value			$ 76	$ 0
Unrecognized compensation cost	$ 980		$ 980
Weighted-Average Remaining Service Period (years)			1 year 1 month 9 days

Post-Retirement Health Care (De

Post-Retirement Health Care (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018	Sep. 30, 2017	Sep. 29, 2018	Sep. 30, 2017
Retirement Benefits [Abstract]
Service cost	$ 213	$ 185	$ 639	$ 556
Interest cost	197	206	591	619
Amortization of net (gain) loss	32	6	95	19
Net periodic post-retirement benefit cost	$ 442	$ 397	$ 1,325	$ 1,194

Guarantees, Commitments and C_2

Guarantees, Commitments and Contingencies (Details) $ in Millions	Sep. 29, 2018USD ($)
Letter of Credit
Line of Credit Facility [Line Items]
Letters of credit	$ 19
Trade Letters Of Credit And Bankers Acceptances
Line of Credit Facility [Line Items]
Letters of credit	$ 3

Reportable Segment Informatio_2

Reportable Segment Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 29, 2018USD ($)Segment	Sep. 30, 2017USD ($)	Dec. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Segment			2
Net sales	$ 611,120	$ 599,455	$ 1,659,803	$ 1,591,607
Operating income	53,626	57,719	84,372	87,302
Interest expense, net	2,522	1,764	7,375	3,761
Income before income taxes	51,104	55,955	76,997	83,541
Depreciation and amortization	18,607	18,060	55,887	54,524
Capital Expenditures (including capitalized software)	14,655	39,803	46,979	103,891
Identifiable assets	1,395,746		1,395,746		$ 1,391,550
Operating segments | Office Furniture
Segment Reporting Information [Line Items]
Net sales	471,687	465,312	1,276,480	1,231,737
Operating income	46,075	39,729	66,207	65,856
Depreciation and amortization	11,012	12,132	33,202	37,515
Capital Expenditures (including capitalized software)	10,324	27,102	35,321	64,467
Identifiable assets	817,753		817,753		821,767
Operating segments | Hearth Products
Segment Reporting Information [Line Items]
Net sales	139,433	134,143	383,323	359,870
Operating income	21,824	28,737	55,250	52,651
Depreciation and amortization	2,026	1,973	6,080	8,167
Capital Expenditures (including capitalized software)	2,150	5,606	6,317	12,818
Identifiable assets	360,609		360,609		347,189
General corporate
Segment Reporting Information [Line Items]
Operating income	(14,273)	(10,747)	(37,085)	(31,205)
Depreciation and amortization	5,569	3,955	16,605	8,842
Capital Expenditures (including capitalized software)	2,181	$ 7,095	5,341	$ 26,606
Identifiable assets	$ 217,384		$ 217,384		$ 222,594