HNI (HNI) 10-K 25 Feb 20 2019 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 28, 2019	Jan. 31, 2020	Jun. 29, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 28, 2019
Document Transition Report	false
Entity File Number	1-14225
Entity Registrant Name	HNI Corporation
Entity Incorporation, State or Country Code	IA
Entity Tax Identification Number	42-0617510
Entity Address, Address Line One	600 East Second Street
Entity Address, Address Line Two	P. O. Box 1109
Entity Address, City or Town	Muscatine
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52761-0071
City Area Code	563
Local Phone Number	272-7400
Title of 12(b) Security	Common Stock
Trading Symbol	HNI
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,090,014,357
Entity Common Stock, Share Outstanding		42,554,705
Documents Incorporated by Reference	Portions of the Registrant's Definitive Proxy Statement on Schedule 14A for the Annual Meeting of Shareholders to be held on May 5, 2020 are incorporated by reference into Part III.
Entity Central Index Key	0000048287
Current Fiscal Year End Date	--12-28
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Income Statement [Abstract]
Net sales	$ 2,246,947	$ 2,257,895	$ 2,175,882
Cost of sales	1,413,185	1,422,857	1,391,894
Gross profit	833,762	835,038	783,988
Selling and administrative expenses	680,049	691,140	671,831
Gain on sale, disposal, and license of assets, net	0	0	(1,949)
Restructuring and impairment charges	2,371	15,725	37,416
Operating income	151,342	128,173	76,690
Interest expense, net	8,628	9,448	6,078
Income before income taxes	142,714	118,725	70,612
Income tax expense (benefit)	32,211	25,399	(19,286)
Net income	110,503	93,326	89,898
Less: Net income (loss) attributable to non-controlling interest	(2)	(51)	103
Net income attributable to HNI Corporation	$ 110,505	$ 93,377	$ 89,795
Average number of common shares outstanding – basic (shares)	43,101,000	43,639,000	43,839,000
Net income attributable to HNI Corporation per common share – basic (in dollars per share)	$ 2.56	$ 2.14	$ 2.05
Average number of common shares outstanding - diluted (shares)	43,495,000	44,328,000	44,840,000
Net income attributable to HNI Corporation per common share – diluted (in dollars per share)	$ 2.54	$ 2.11	$ 2
Foreign currency translation adjustments	$ (61)	$ 3,004	$ (1,219)
Change in unrealized gains (losses) on marketable securities, net of tax	(251)	24	27
Change in pension and post-retirement liability, net of tax	(2,833)	2,701	(463)
Change in derivative financial instruments, net of tax	(1,953)
Change in derivative financial instruments, net of tax		(339)	(660)
Other comprehensive income (loss), net of tax	(4,474)	12	1,389
Comprehensive income	106,029	93,338	91,287
Less: Comprehensive income (loss) attributable to non-controlling interest	(2)	(51)	103
Comprehensive income attributable to HNI Corporation	$ 106,031	$ 93,389	$ 91,184

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Current Assets:
Cash and cash equivalents	$ 52,073	$ 76,819
Short-term investments	1,096	1,327
Receivables	274,565	255,207
Inventories	163,465	157,178
Prepaid expenses and other current assets	37,635	41,352
Total Current Assets	528,834	531,883
Property, Plant, and Equipment:
Land and land improvements	29,394	28,377
Buildings	295,517	290,263
Machinery and equipment	581,225	565,884
Construction in progress	20,881	28,443
Property, Plant, and Equipment	927,017	912,967
Less accumulated depreciation	545,510	528,034
Net Property, Plant, and Equipment	381,507	384,933
Right-of-use Operating / Finance Leases	75,012
Goodwill and Other Intangible Assets	445,709	463,290
Deferred Income Taxes	176	1,569
Other Assets	21,274	20,169
Total Assets	1,452,512	1,401,844
Current Liabilities:
Accounts payable and accrued expenses	453,202	428,865
Current maturities of long-term debt	790	679
Current maturities of other long-term obligations	1,931	4,764
Current lease obligations - operating / finance	22,782
Total Current Liabilities	478,705	434,308
Long-Term Debt	174,439	249,355
Long-Term Lease Obligations - Operating / Finance	59,814
Other Long-Term Liabilities	67,990	72,767
Deferred Income Taxes	87,196	82,155
HNI Corporation shareholders' equity:
Preferred stock - $1 par value, authorized 2,000 shares, no shares outstanding	0	0
Common stock - $1 par value, authorized 200,000 shares, outstanding December 28, 2019 - 42,595 shares; December 29, 2018 - 43,582 shares	42,595	43,582
Additional paid-in capital	19,799	18,041
Retained earnings	529,723	504,909
Accumulated other comprehensive income (loss)	(8,073)	(3,599)
Total HNI Corporation shareholders' equity	584,044	562,933
Non-controlling interest	324	326
Total Equity	584,368	563,259
Total Liabilities and Equity	$ 1,452,512	$ 1,401,844

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 28, 2019	Dec. 29, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (shares)	2,000,000	2,000,000
Preferred stock, shares outstanding (shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (shares)	200,000,000	200,000,000
Common stock, shares outstanding (shares)	42,595,000	43,582,000

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY - 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)	89,898			89,795		103
Other comprehensive income (loss), net of tax	1,389				1,389
Cash dividends	(49,557)			(49,557)
Common shares – treasury:
Shares purchased	(58,887)	(1,463)	(22,958)	(34,466)
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	30,725	738	29,987
Ending Balance at Dec. 30, 2017	514,577	43,354	7,029	467,296	(3,611)	509
Comprehensive income:
Net income (loss)	93,326			93,377		(51)
Other comprehensive income (loss), net of tax	12				12
Change in ownership of non-controlling interest	(175)			(43)		(132)
Cash dividends	(51,085)			(51,085)
Common shares – treasury:
Shares purchased	(29,424)	(755)	(24,033)	(4,636)
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	36,028	983	35,045
Ending Balance at Dec. 29, 2018	563,259	43,582	18,041	504,909	(3,599)	326
Comprehensive income:
Net income (loss)	110,503			110,505		(2)
Other comprehensive income (loss), net of tax	(3,735)				(3,735)
Reclassification of Stranded Tax Effects (ASU 2018-02)	0			739	(739)
Cash dividends	(52,232)			(52,232)
Common shares – treasury:
Shares purchased	(83,907)	(2,286)	(44,424)	(37,197)
Shares issued under Members' Stock Purchase Plan and stock awards, net of tax	47,481	1,299	46,182
Ending Balance at Dec. 28, 2019	$ 584,368	$ 42,595	$ 19,799	$ 529,723	$ (8,073)	$ 324

CONSOLIDATED STATEMENTS OF EQ_2

CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Statement of Stockholders' Equity [Abstract]
Cash dividends per share (dollars per share)	$ 1.21	$ 1.170	$ 1.130

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net Cash Flows From (To) Operating Activities:
Net income (loss)	$ 110,503	$ 93,326	$ 89,898
Non-cash items included in net income:
Depreciation and amortization	77,427	74,788	72,872
Other post-retirement and post-employment benefits	1,475	1,767	1,592
Stock-based compensation	6,830	7,317	7,750
Operating / finance lease interest and amortization	22,936
Deferred income taxes	6,750	3,197	(33,606)
Loss on sale and retirement of long-lived assets, net	2,014	16,264	30,892
Other – net	3,593	(1,736)	(1,949)
Net increase (decrease) in operating assets and liabilities, net of divestitures	(3,280)	(10,729)	(29,409)
Increase (decrease) in other liabilities	(8,868)	2,236	(4,891)
Net cash flows from (to) operating activities	219,380	186,430	133,149
Net Cash Flows From (To) Investing Activities:
Capital expenditures	(60,826)	(55,648)	(109,243)
Proceeds from sale and license of property, plant, and equipment, and intangibles	327	23,767	9,009
Acquisition spending, net of cash acquired	0	(2,850)	(898)
Capitalized software	(6,059)	(8,048)	(18,148)
Purchase of investments	(6,702)	(2,676)	(3,451)
Sales or maturities of investments	4,845	3,100	3,197
Other – net	5,520	1,135	1,510
Net cash flows from (to) investing activities	(62,895)	(41,220)	(118,024)
Net Cash Flows From (To) Financing Activities:
Payments of long-term debt	(215,934)	(348,987)	(276,736)
Proceeds from long-term debt	141,035	323,075	339,337
Dividends paid	(52,232)	(51,085)	(49,557)
Purchase of HNI Corporation common stock	(83,887)	(30,452)	(57,505)
Proceeds from sales of HNI Corporation common stock	30,473	19,606	14,224
Other – net	(686)	(3,896)	2,148
Net cash flows from (to) financing activities	(181,231)	(91,739)	(28,089)
Net increase (decrease) in cash and cash equivalents	(24,746)	53,471	(12,964)
Cash and cash equivalents at beginning of period	76,819	23,348	36,312
Cash and cash equivalents at end of period	$ 52,073	$ 76,819	$ 23,348

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 28, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations HNI Corporation with its subsidiaries (the "Corporation") is a provider of office furniture and hearth products. Refer to "Note 17. Reportable Segment Information" in the Notes to Consolidated Financial Statements for further information. Office furniture products include panel-based and freestanding furniture systems, seating, storage, tables, and architectural products. These products are sold primarily through a national system of independent dealers, wholesalers, and office product distributors but also directly to end-user customers and federal, state, and local governments. Hearth products include a full array of gas, wood, electric, and pellet fueled fireplaces, inserts, stoves, facings, and accessories. These products are sold through a national system of independent dealers and distributors, as well as Corporation-owned distribution and retail outlets. The Corporation’s products are marketed predominantly in the United States and Canada. The Corporation exports select products through its export subsidiary to a limited number of markets outside North America, principally the Middle East, Mexico, Latin America, and the Caribbean. The Corporation also manufactures and markets office furniture in Asia, primarily China and India. Fiscal year-end – The Corporation follows a 52/53 -week fiscal year, which ends on the Saturday nearest December 31. Fiscal year 2019 ended on December 28, 2019 , fiscal year 2018 ended on December 29, 2018 , and fiscal year 2017 ended on December 30, 2017 . The financial statements for fiscal years 2019, 2018, and 2017 are on a 52-week basis. A 53-week year occurs approximately every sixth year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts and transactions of the Corporation and its subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. Cash, Cash Equivalents, and Investments Cash and cash equivalents generally consist of cash and money market accounts. The fair value approximates the carrying value due to the short duration of the securities. These securities have original maturity dates not exceeding three months. The Corporation has short-term investments with maturities of less than one year, as well as investments with maturities between one and five years. Management classifies investments in marketable securities at the time of purchase and reevaluates such classification at each balance sheet date. Debt securities, including government and corporate bonds, are classified as available-for-sale and stated at current market value with unrealized gains and losses included as a separate component of equity, net of any related tax effect. The specific identification method is used to determine realized gains and losses on the trade date. The Corporation's equity investment consists of an investment in a private entity and is carried at cost, as it does not have a readily determinable fair value. Cash, cash equivalents, and investments are reflected in the Consolidated Balance Sheets and were as follows (in thousands): December 28, 2019 December 29, 2018 Cash and cash equivalents Short-term investments Other Assets Cash and cash equivalents Short-term investments Other Assets Debt securities $ — $ 1,096 $ 11,566 $ — $ 1,327 $ 10,677 Equity investment — — 1,500 — — — Cash and money market accounts 52,073 — — 76,819 — — Total $ 52,073 $ 1,096 $ 13,066 $ 76,819 $ 1,327 $ 10,677 The following table summarizes the amortized cost basis of the debt securities (in thousands): December 28, 2019 December 29, 2018 Amortized cost basis of debt securities $ 12,542 $ 12,202 Immaterial unrealized gains and losses are recorded in "Accumulated other comprehensive income (loss)" in the Consolidated Balance Sheets for these debt securities. Receivables The allowance for doubtful accounts is developed based on several factors including overall customer credit quality, historical write-off experience, and specific account analyses projecting the ultimate collectability of the account. As such, these factors may change over time causing the allowance level to adjust accordingly. The following table summarizes the change in the allowance for doubtful accounts (in thousands): Balance at beginning of period Adjustments to allowance Amounts written off, net of recoveries and other adjustments Balance at end of period Year ended December 28, 2019 $ 3,867 $ 508 $ 816 $ 3,559 Year ended December 29, 2018 $ 1,904 $ 2,440 $ 477 $ 3,867 Year ended December 30, 2017 $ 2,140 $ 846 $ 1,082 $ 1,904 Inventories The Corporation values its inventory at the lower of cost or net realizable value. Inventories included in the Consolidated Balance Sheets consisted of the following (in thousands): December 28, 2019 December 29, 2018 Finished products $ 118,633 $ 97,398 Materials and work in process 75,526 94,161 Last-in, first-out ("LIFO") allowance (30,694 ) (34,381 ) Total inventories $ 163,465 $ 157,178 Inventory valued by the LIFO costing method 65 % 81 % During 2019 and 2018, inventory quantities were reduced at certain reporting units. This reduction resulted in a liquidation of LIFO inventory quantities carried at higher or lower costs prevailing in prior years as compared with the cost of current year purchases, the effect of which decreased cost of goods sold by approximately $2.2 million in 2019 and $0.5 million in 2018. If the FIFO method had been in use, inventories would have been $30.7 million and $34.4 million higher than reported as of December 28, 2019 and December 29, 2018 , respectively. Property, Plant, and Equipment Property, plant, and equipment are carried at cost. Expenditures for repairs and maintenance are expensed as incurred. Major improvements that materially extend the useful lives of the assets are capitalized. Depreciation has been computed using the straight-line method over estimated useful lives: land improvements, 10 – 20 years; buildings, 10 – 40 years; and machinery and equipment, 3 – 12 years. Total depreciation expense was as follows (in thousands): 2019 2018 2017 Depreciation expense $ 53,022 $ 51,063 $ 56,494 Long-Lived Assets The Corporation evaluates long-lived assets for indicators of impairment as events or changes in circumstances occur indicating that an impairment risk may be present. The judgments regarding the existence of impairment are based on business and market conditions, operational performance, and estimated future cash flows. If the carrying value of a long-lived asset is considered impaired, an impairment charge is recorded to adjust the asset to its estimated fair value. Goodwill and Other Intangible Assets The Corporation evaluates its goodwill for impairment on an annual basis during the fourth quarter or whenever indicators of impairment exist. Asset impairment charges associated with the Corporation’s goodwill impairment testing are discussed in "Note 7. Goodwill and Other Intangible Assets" in the Notes to Consolidated Financial Statements. The Corporation reviews goodwill at the reporting unit level within its office furniture and hearth products operating segments. These reporting units constitute components for which discrete financial information is available and regularly reviewed by segment management. The accounting standards for goodwill permit entities to first assess qualitative factors to determine whether it is more likely than not the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. If the quantitative test is required, the Corporation estimates the fair value of its reporting units. In estimating the fair value, the Corporation relies on an average of the income approach and the market approach. This estimated fair value is compared to the carrying value of the reporting unit and an impairment is recorded if the estimate is less than the carrying value. In the income approach, the estimate of fair value of each reporting unit is based on management’s projection of revenues, gross margin, operating costs, and cash flows considering historical and estimated future results, general economic and market conditions, as well as the impact of planned business and operational strategies. The valuations employ present value techniques to measure fair value and consider market factors. In the market approach, the Corporation utilizes the guideline company method, which involves calculating valuation multiples based on operating data from guideline publicly-traded companies. These multiples are then applied to the operating data for the reporting units and adjusted for factors similar to those used in the discounted cash flow analysis. Management believes the assumptions used for the impairment test are consistent with those utilized by a market participant in performing similar valuations of its reporting units. Management bases its fair value estimates on assumptions they believe to be reasonable at the time, but such assumptions are subject to inherent uncertainty. Actual results may differ from those estimates. The Corporation also evaluates the fair value of indefinite-lived trade names on an annual basis during the fourth quarter or whenever an indication of impairment exists. The estimate of the fair value of the trade names is based on a discounted cash flows model using inputs which include: projected revenues, assumed royalty rates that would be payable if the trade names were not owned, and discount rates. The Corporation has definite-lived intangible assets that are amortized over their estimated useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value. Accounts Payable and Accrued Expenses Accounts payable and accrued expenses are reflected in the Consolidated Balance Sheets and were as follows (in thousands): December 28, 2019 December 29, 2018 Trade accounts payable $ 227,557 $ 221,395 Compensation 53,147 52,227 Profit sharing and retirement expense 28,264 28,300 Marketing expenses 46,344 36,529 Freight 15,998 13,892 Other accrued expenses 81,892 76,522 $ 453,202 $ 428,865 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): 2019 2018 2017 Balance at beginning of period $ 15,450 $ 15,388 $ 15,250 Accruals for warranties issued during period 19,600 22,697 20,075 Adjustments related to pre-existing warranties 906 233 194 Settlements made during the period (20,091 ) (22,868 ) (20,131 ) Balance at end of period $ 15,865 $ 15,450 $ 15,388 The current and long-term portions of the allowance for the estimated settlements are included within "Accounts payable and accrued expenses" and "Other Long-Term Liabilities", respectively, in the Consolidated Balance Sheets. The following table summarizes when these estimated settlements are expected to be paid (in thousands): December 28, 2019 December 29, 2018 Current - in the next twelve months $ 7,940 $ 9,455 Long-term - beyond one year 7,925 5,995 $ 15,865 $ 15,450 Revenue Recognition 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 this guidance to be applied prospectively to revenue transactions completed on or after the effective date. Given the nature of the Corporation's revenue transactions, this guidance did not have a material impact on the Corporation's results of operations or financial position. 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. Significant Judgments - The amount of consideration the Corporation receives and revenue recognized varies with changes in rebate and marketing program incentives, as well as early pay discounts, offered to customers. The Corporation uses significant judgment throughout the year in estimating the reduction in net sales driven by variable consideration for 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 as the programs typically end near the Corporation's fiscal year end. Accounting Policies and Practical Expedients Elected: Shipping and Handling Activities - The Corporation elected to apply the accounting policy election permitted in the revenue accounting standard, which allows an entity to account for shipping and handling activities that occur after control is transferred 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 elected to apply the accounting policy election permitted in the revenue accounting standard, 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. Incremental Costs of Obtaining a Contract - The Corporation elected the practical expedient permitted in the revenue accounting standard, 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. Significant Financing Component - The Corporation elected the practical expedient permitted in the revenue accounting standard, 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. Remaining Performance Obligation - The Corporation's backlog orders are typically cancelable for a period of time and almost all contracts have an original duration of one year or less. As a result, the Corporation elected the practical expedient permitted in the revenue accounting standard not to disclose the unsatisfied performance obligation as of period end. The backlog is typically fulfilled within a quarter. These accounting policies and practical expedients have been applied consistently to all revenue transactions. See "Note 3. Revenue from Contracts with Customers" in the Notes to Consolidated Financial Statements for further information. Research and Development Costs Research and development costs relating to development of new products and processes, including significant improvements and refinements to existing products, are expensed as incurred. These costs include salaries, contractor fees, prototype costs, and administrative fees. The amounts charged against income and recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income were as follows (in thousands): 2019 2018 2017 Research and development costs $ 34,699 $ 33,420 $ 31,846 Freight Expense Freight expense on shipments to customers was recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income as follows (in thousands): 2019 2018 2017 Freight expense $ 123,667 $ 134,190 $ 119,096 Stock-Based Compensation The Corporation measures the cost of employee services in exchange for an award of equity instruments based on the grant-date fair value of the award and recognizes cost over the requisite service period. See "Note 12. Stock-Based Compensation" in the Notes to Consolidated Financial Statements for further information. Income Taxes The Corporation uses an asset and liability approach that takes into account guidance related to uncertain tax positions and requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Corporation’s financial statements or tax returns. Deferred income taxes are provided to reflect differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "Act") was signed into law, making significant changes to the Internal Revenue Code. In January 2018, the FASB released guidance on the accounting for tax on the global intangible low-taxed income ("GILTI") provisions of the Act. The GILTI provisions impose a tax on foreign income in excess of a deemed return on tangible assets of foreign corporations. The guidance indicates that either accounting for deferred taxes related to GILTI inclusions or treating any taxes on GILTI inclusions as a period cost are both acceptable methods subject to an accounting policy election. Effective in the first quarter of fiscal 2018, the Corporation elected to treat any potential GILTI inclusions as a period cost, as no material impact is projected from GILTI inclusions and any deferred taxes related to any inclusion would not be material. Also under the Act, a corporation’s foreign earnings accumulated under legacy tax laws are deemed repatriated. The Corporation will continue to evaluate its ability to assert indefinite reinvestment to determine recognition of a deferred tax liability for other items such as Section 986(c) currency gain/loss, foreign withholding, and state taxes. See "Note 9. Income Taxes" in the Notes to Consolidated Financial Statements for further information. Earnings Per Share Basic earnings per share are based on the weighted-average number of common shares outstanding during the year. Shares potentially issuable under stock options, restricted stock units, and common stock equivalents under the Corporation's deferred compensation plans have been considered outstanding for purposes of the diluted earnings per share calculation. 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): 2019 2018 2017 Numerator: Numerator for both basic and diluted EPS attributable to HNI Corporation net income $ 110,505 $ 93,377 $ 89,795 Denominators: Denominator for basic EPS weighted-average common shares outstanding 43,101 43,639 43,839 Potentially dilutive shares from stock-based compensation plans 394 689 1,001 Denominator for diluted EPS 43,495 44,328 44,840 Earnings per share – basic $ 2.56 $ 2.14 $ 2.05 Earnings per share – diluted $ 2.54 $ 2.11 $ 2.00 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 (in thousands): 2019 2018 2017 Common stock equivalents excluded because their inclusion would be anti-dilutive 2,131 1,508 809 Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Areas requiring significant use of management estimates relate to goodwill and intangibles, accruals for self-insured medical claims, workers’ compensation, legal contingencies, general liability and auto insurance claims, valuation of long-lived assets, and estimates of income taxes. Other areas requiring use of management estimates relate to allowance for doubtful accounts, inventory allowances, marketing program accruals, warranty accruals, and useful lives for depreciation and amortization. Actual results could differ from those estimates. Self-Insurance The Corporation is primarily self-insured for general, auto, and product liability, workers’ compensation, and certain employee health benefits. Certain risk exposures are mitigated through the use of independent third party stop loss insurance coverages. The general, auto, product, and workers’ compensation liabilities are managed using a wholly-owned insurance captive and the related liabilities are included in the Consolidated Balance Sheets as follows (in thousands): December 28, 2019 December 29, 2018 General, auto, product, and workers' compensation liabilities $ 26,233 $ 30,227 The Corporation’s policy is to accrue amounts in accordance with the actuarially determined liabilities. The actuarial valuations are based on historical information along with certain assumptions about future events. Changes in assumptions for such matters as legal actions, medical cost inflation, and magnitude of change in actual experience development could cause these estimates to change in the future. Foreign Currency Translations Foreign currency financial statements of foreign operations, where the local currency is the functional currency, are translated using exchange rates in effect at period end for assets and liabilities and average exchange rates during the period for results of operations. Related translation adjustments are reported as a component of Shareholders’ Equity. Immaterial gains and losses on foreign currency transactions are included in "Selling and administrative expenses" in the Consolidated Statements of Comprehensive Income. Reclassifications Certain reclassifications have been made within the financial statements to conform to the current year presentation. Recently Adopted Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, Leases . The new standard requires lessees to recognize most leases, including operating leases, on-balance sheet via a right of use asset and lease liability. The new standard became effective for the Corporation in fiscal 2019 and was implemented using a modified-retrospective transition approach. The Corporation selected a technology tool to assist with the accounting and disclosure requirements of the new standard. All necessary changes required by the new standard, including those to the Corporation's accounting policies, business process, systems, controls, and disclosures, were identified and implemented as of the first quarter 2019. See "Note 15. Leases" in the Notes to Consolidated Financial Statements for financial impacts, accounting elections, and further information. In February 2018, the FASB issued ASU No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The new standard allows entities to reclassify certain stranded tax effects from accumulated other comprehensive income to retained earnings resulting from the Act. The standard also requires certain disclosures about stranded tax effects. The new standard became effective for the Corporation in fiscal 2019. See "Note 9. Income Taxes" in the Notes to Consolidated Financial Statements for further information. In August 2017, the FASB issued ASU No. 2017-12, Targeted Improvements to Accounting for Hedging Activities . The new standard improves the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities in its financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The new standard became effective for the Corporation in fiscal 2019. The standard requires a cumulative effect adjustment to the opening balance of retained earnings as of the beginning of the fiscal year of adoption for the previously recorded ineffectiveness included in retained earnings related to existing net investment hedges as of the date of adoption. The Corporation did not record a cumulative effect adjustment to retained earnings as no net investment hedges existed as of the ASU adoption date. New hedging relationships entered after the adoption date have been presented in the financial statements using the guidance of the ASU. The standard did not have a material effect on consolidated financial statements and related disclosures.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 28, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer	Revenue from Contracts with Customers Disaggregation of Revenue Revenue from contracts with customers disaggregated by sales channel and by segment is as follows (in thousands): Segment 2019 2018 Supplies-driven channel Office Furniture $ 891,997 $ 904,292 Contract channel Office Furniture 805,189 801,800 Hearth Hearth Products 549,761 551,803 Net sales $ 2,246,947 $ 2,257,895 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 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 products. These contract assets are amortized over the term of the contracts and recognized as a reduction of revenue. 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 customer deposits and rebate and marketing program liabilities. Contract assets and contract liabilities were as follows (in thousands): December 28, December 29, Trade receivables (1) $ 278,124 $ 259,075 Contract assets (current) (2) $ 857 $ 529 Contract assets (long-term) (3) $ 2,700 $ 2,188 Contract liabilities (4) $ 54,972 $ 44,858 The index below indicates the line item in the 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 year ended December 28, 2019 were as follows (in thousands): Contract assets increase (decrease) Contract liabilities (increase) decrease Contract assets recognized $ 1,313 $ — Reclassification of contract assets to contra-revenue (473 ) — Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied — (147,830 ) Contract liabilities paid — 138,015 Cash received in advance and not recognized as revenue — (67,938 ) Reclassification of cash received in advance to revenue as a result of performance obligations satisfied — 67,639 Net change $ 840 $ (10,114 ) Changes in contract asset and contract liability balances during the year ended December 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 (483 ) — Contract asset impairment (1,550 ) — Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied — (127,454 ) Contract liabilities paid — 132,909 Cash received in advance and not recognized as revenue — (54,167 ) Reclassification of cash received in advance to revenue as a result of performance obligations satisfied — 58,304 Impact of business combination — 77 Net change $ 67 $ 9,669 Contract liabilities for customer deposits paid to the Corporation prior to the satisfaction of performance obligations are recognized as revenue upon completion of the performance obligations. The amount of revenue recognized during the year ended December 28, 2019 that was included in the December 29, 2018 contract liabilities balance was $8.3 million . The amount of revenue recognized during the year ended December 29, 2018 that was included in the December 30, 2017 contract liabilities balance was $12.5 million , respectively.

Restructuring and Impairment Ch

Restructuring and Impairment Charges	12 Months Ended
	Dec. 28, 2019
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Charges	Restructuring and Impairment Charges Restructuring costs, goodwill and long-lived asset impairments, and a valuation allowance recorded in the Consolidated Statements of Comprehensive Income are as follows (in thousands): 2019 2018 2017 Cost of sales - accelerated depreciation $ — $ — $ 10,327 Restructuring charges $ 2,371 $ 2,325 $ 6,205 Goodwill and long-lived asset impairments — 15,200 20,947 Valuation allowance of long-term note receivable — (1,800 ) 10,264 Restructuring and impairment charges $ 2,371 $ 15,725 $ 37,416 Restructuring costs in 2019 related to a structural realignment in the office furniture segment and were primarily comprised of severance costs. Restructuring costs in 2018 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. Impairment charges include the impairment of goodwill and long-lived assets for office furniture companies and an impairment charge from the sale of the closed manufacturing facility in Paris, Kentucky. The Corporation also recovered a portion of a long-term note receivable previously impaired. Restructuring costs in 2017 , which include accelerated depreciation recorded in "Cost of sales" in the 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 reflected in "Accounts payable and accrued expenses" in the 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 31, 2016 $ 2,704 $ — $ 2,704 Restructuring charges 1,436 4,769 6,205 Cash payments (2,797 ) (4,253 ) (7,050 ) Restructuring allowance as of December 30, 2017 1,343 516 1,859 Restructuring charges 355 1,970 2,325 Cash payments (1,562 ) (2,336 ) (3,898 ) Restructuring allowance as of December 29, 2018 136 150 286 Restructuring charges 1,977 394 2,371 Cash payments (1,451 ) (272 ) (1,723 ) Restructuring allowance as of December 28, 2019 $ 662 $ 272 $ 934

Acquisitions and Divestitures

Acquisitions and Divestitures	12 Months Ended
	Dec. 28, 2019
Business Combinations [Abstract]
Acquisitions and Divestitures	Acquisitions and Divestitures As part of the Corporation's ongoing business strategy, it continues to acquire and divest small office furniture dealerships and small hearth products companies, for which the impact is not material to the Corporation's financial statements.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 28, 2019
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information The Corporation's cash payments for interest, income taxes, and non-cash investing and financing activities are as follows (in thousands): 2019 2018 2017 Cash paid for: Interest paid, net of capitalized interest $ 9,867 $ 9,882 $ 6,236 Income taxes paid $ 21,181 $ 11,465 $ 13,733 Changes in accrued expenses due to: Purchases of property and equipment $ (8,476 ) $ 5,895 $ (10,370 ) Purchases of capitalized software $ 653 $ (2,497 ) $ (237 )

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 28, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and other intangible assets included in the Consolidated Balance Sheets consisted of the following (in thousands): December 28, 2019 December 29, 2018 Goodwill $ 270,820 $ 270,788 Definite-lived intangible assets 146,040 163,714 Indefinite-lived intangible assets 28,849 28,788 Total goodwill and other intangible assets $ 445,709 $ 463,290 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 — 3,463 3,463 Impairment losses (12,168 ) — (12,168 ) Foreign currency translation adjustment (12 ) — (12 ) Balance as of December 29, 2018 Goodwill 128,645 186,662 315,307 Accumulated impairment losses (44,376 ) (143 ) (44,519 ) Net goodwill balance as of December 29, 2018 $ 84,269 $ 186,519 $ 270,788 Foreign currency translation adjustment 32 — 32 Balance as of December 28, 2019 Goodwill 128,677 186,662 315,339 Accumulated impairment losses (44,376 ) (143 ) (44,519 ) Net goodwill balance as of December 28, 2019 $ 84,301 $ 186,519 $ 270,820 The changes in goodwill in fiscal 2018 primarily relate to completed acquisitions in the hearth products segment, and impairment charges in the office furniture segment. Definite-lived intangible assets The table below summarizes amortizable definite-lived intangible assets, which are reflected in "Goodwill and Other Intangible Assets" in the Corporation’s Consolidated Balance Sheets (in thousands): December 28, 2019 December 29, 2018 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Patents $ 40 $ 40 $ — $ 40 $ 34 $ 6 Software 176,836 67,541 109,295 170,274 49,561 120,713 Trademarks and trade names 7,564 3,381 4,183 7,564 2,721 4,843 Customer lists and other 104,004 71,442 32,562 103,840 65,688 38,152 Net definite-lived intangible assets $ 288,444 $ 142,404 $ 146,040 $ 281,718 $ 118,004 $ 163,714 Amortization expense is reflected in "Selling and administrative expenses" in the Consolidated Statements of Comprehensive Income and was as follows (in thousands): 2019 2018 2017 Capitalized software $ 18,130 $ 17,109 $ 9,389 Other definite-lived intangibles $ 6,275 $ 6,615 $ 6,989 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): 2020 2021 2022 2023 2024 Amortization expense $ 23.8 $ 22.7 $ 19.7 $ 17.5 $ 16.5 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 Consolidated Balance Sheets (in thousands): December 28, 2019 December 29, 2018 Trademarks and trade names $ 28,849 $ 28,788 The immaterial change in the indefinite-lived intangible assets balances shown above is related to foreign currency translation impacts. As a result of the required annual impairment assessment performed in the fourth quarter of 2019 , the Corporation did not record any impairment charges related to indefinite-lived intangible assets, as the estimated fair values were significantly in excess of the respective carrying values. 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, disposal, and license of assets, net" in the Consolidated Statements of Comprehensive Income. Impairment Analysis As a result of the required annual goodwill impairment assessment performed in the fourth quarter of 2019 , the Corporation determined the fair value of its reporting units exceeded the respective carrying value and, therefore, no impairment of goodwill was recorded. The projections used in the impairment model reflected management's assumptions regarding revenue growth rates, economic and market trends, cost structure, investments required for product enhancements, and other expectations about the anticipated short- term and long-term operating results of the reporting units. For three reporting units in the office furniture segment, the concluded fair values included in the respective annual quantitative impairment test contain a higher degree of sensitivity to changes in estimates, and therefore an increased risk of future impairment charges, relative to the Corporation's other reporting units for which the estimated fair value is significantly in excess of the carrying value. These three reporting units have goodwill of $6.9 million , $7.5 million and $14.1 million , respectively, and an estimated fair value that exceeded carrying value by approximately 68 percent , 15 percent , and 11 percent , respectively. The reporting unit that exceeded its carrying value by approximately 15 percent in the current year assessment recorded a goodwill impairment charge of $12.2 million pretax in 2018. In connection with the current year impairment assessment, the Corporation assumed a discount rate of 14 percent , near term growth rates ranging from 2 percent to 5.5 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 $2.8 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 $1.1 million decrease in the estimated fair value of the reporting unit. Both of these scenarios individually would result in the estimated fair value exceeding carrying value. For the reporting unit that exceeded its carrying value by approximately 11 percent , the Corporation assumed a discount rate of 15 percent , near term growth rates ranging from 10 percent to 51 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 $7.9 million decrease in the estimated fair value of the reporting unit. This scenario would result in the estimated fair value being below carrying value. 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. This scenario would result in the estimated fair value exceeding carrying value.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 28, 2019
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Long-term debt is as follows (in thousands): December 28, 2019 December 29, 2018 Revolving credit facility with interest at a variable rate (December 28, 2019 - 2.8%; December 29, 2018 - 3.5%) $ 75,000 $ 150,000 Fixed rate notes due in 2025 with an interest rate of 4.22% 50,000 50,000 Fixed rate notes due in 2028 with an interest rate of 4.40% 50,000 50,000 Other amounts 790 679 Deferred debt issuance costs (561 ) (645 ) Total debt 175,229 250,034 Less: Current maturities of long-term debt 790 679 Long-term debt $ 174,439 $ 249,355 Aggregate maturities of long-term debt are as follows (in thousands): 2020 2021 2022 2023 2024 Thereafter Maturities of long-term debt $ 790 $ — $ — $ 75,000 $ — $ 100,000 The carrying value of the Corporation's outstanding variable-rate, long-term debt obligations at December 28, 2019 was $75 million , which approximated fair value. The fair value of the fixed rate notes was estimated based on a discounted cash flow method (Level 2) to be $116 million at December 28, 2019 . As of December 28, 2019 , 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 debt issuance costs 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 Consolidated Balance Sheets. The long-term portion of debt issuance costs of $1.0 million is reflected in "Other Assets" in the Consolidated Balance Sheets. As of December 28, 2019 , there was $75 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. Based on current earnings before interest, taxes, depreciation and amortization, the Corporation can access the full remaining $375 million of borrowing capacity available under the revolving credit facility and maintain compliance with applicable covenants. 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, repurchases of common stock, and strategic initiatives, such as acquisitions. 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. As of December 28, 2019 the debt issuance costs balance of $0.6 million related to the private placement note agreements is reflected in "Long-Term Debt" in the Consolidated Balance Sheets. 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 December 28, 2019 , 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	12 Months Ended
	Dec. 28, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Significant components of the provision for income taxes, including those related to non-controlling interest, are as follows (in thousands): 2019 2018 2017 Current: Federal $ 20,122 $ 15,663 $ 9,501 State 5,418 4,877 3,408 Foreign 662 936 789 Current provision 26,202 21,476 13,698 Deferred: Federal 4,140 4,002 (35,914 ) State 1,634 1,320 2,552 Foreign 235 (1,399 ) 378 Deferred provision 6,009 3,923 (32,984 ) Total income tax expense $ 32,211 $ 25,399 $ (19,286 ) The differences between the actual tax expense and tax expense computed at the statutory United States federal tax rate are explained as follows (in thousands): 2019 2018 2017 Federal statutory tax expense $ 29,970 $ 24,943 $ 24,678 State taxes, net of federal tax effect 5,159 3,997 2,197 Credit for increasing research activities (4,050 ) (3,950 ) (3,407 ) Deduction related to domestic production activities — — (1,537 ) Valuation allowance 98 (1,141 ) 4,232 Federal rate adjustment to deferred taxes — — (45,386 ) Equity based compensation 639 (666 ) (1,544 ) Change in uncertain tax positions (357 ) 766 (163 ) Foreign income tax rate differential 596 124 2,094 Other – net 156 1,326 (450 ) Total income tax expense $ 32,211 $ 25,399 $ (19,286 ) 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 corporate tax rate decrease from 35 percent to 21 percent effective for tax years beginning after December 31, 2017, the transition of United States 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 United States 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 2019, the 2018 federal income tax return was completed resulting in a $0.3 million benefit related to a change in estimate of state income taxes, research and development credit and other items. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Corporation’s deferred tax liabilities and assets are as follows (in thousands): December 28, December 29, Deferred Taxes Allowance for doubtful accounts $ 746 $ 897 Compensation 7,243 6,419 Inventory differences 1,445 2,498 Marketing accrual 1,238 1,260 Stock-based compensation 7,680 8,456 Accrued post-retirement benefit obligations 6,287 5,500 Vacation accrual 2,687 2,783 Warranty accrual 3,842 3,761 Net operating loss carryforward 4,522 4,790 Capital loss carryforward 2,011 2,001 Lease liability 17,212 — Other – net 8,916 11,413 Total deferred tax assets $ 63,829 $ 49,778 Deferred income (4,838 ) (4,707 ) Goodwill and other intangible assets (54,951 ) (52,468 ) Prepaids (6,867 ) (6,536 ) Right of use asset (16,251 ) — Tax over book depreciation (57,682 ) (59,500 ) Total deferred tax liabilities $ (140,589 ) $ (123,211 ) Valuation allowance (10,260 ) (7,153 ) Total net deferred tax liabilities $ (87,020 ) $ (80,586 ) Long-term net deferred tax assets 176 1,569 Long-term net deferred tax liabilities (87,196 ) (82,155 ) Total net deferred tax liabilities $ (87,020 ) $ (80,586 ) The valuation allowance for deferred tax assets is as follows (in thousands): Balance at beginning of period Charged to expenses Adjustments to balance sheet Balance at end of period Year ended December 28, 2019 $ 7,153 $ 98 $ 3,009 $ 10,260 Year ended December 29, 2018 $ 8,664 $ (839 ) $ (672 ) $ 7,153 Year ended December 30, 2017 $ 4,159 $ 4,505 $ — $ 8,664 The current year increase in the valuation allowance of $3.1 million primarily relates to an increase of deferred tax assets related to foreign tax due to adjustments for prior tax years. As of December 28, 2019 , the Corporation had approximately $0.2 million of United States state tax net operating losses and $1.3 million of United States state tax credits, which expire over the next twenty years . A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): 2019 2018 Balance at beginning of period $ 2,937 $ 2,524 Increases in positions taken in a prior period 14 262 Decreases in positions taken in a prior period (127 ) — New positions taken in a current period 562 529 Decrease due to settlements — (9 ) Decrease due to lapse of statute of limitations (808 ) (369 ) Balance at end of period $ 2,578 $ 2,937 The amount of unrecognized tax benefits, which would impact the Corporation's effective tax rate, if recognized, was $2.6 million as of December 28, 2019 and $2.9 million as of December 29, 2018 . As of December 28, 2019 , it is reasonably possible the amount of unrecognized tax benefits may increase or decrease within the twelve months following the reporting date. These increases or decreases in the unrecognized tax benefits would be due to new positions that may be taken on income tax returns, settlement of tax positions, and the closing of statutes of limitation. It is not expected any of the changes will be material individually, or in total, to the results or financial position of the Corporation. The Corporation recognized interest accrued related to unrecognized tax benefits in interest expense, and penalties in operating expenses, consistent with the recognition of these items in prior reporting periods. Interest, penalties, and benefits recognized in the Consolidated Statements of Comprehensive Income were as follows (in thousands): 2019 2018 2017 Interest, penalties, and (benefits) $ 4 $ 92 $ (25 ) The Corporation recorded a liability for interest and penalties related to unrecognized tax benefits in the Consolidated Balance Sheets as follows (in thousands): December 28, 2019 December 29, 2018 Liability related to unrecognized tax benefits $ 279 $ 275 Tax years 2016 through 2018 remain open for examination by the Internal Revenue Service ("IRS"). The Corporation is currently under examination in one state jurisdiction; however, years 2014 through 2018 remain open for examination in various state jurisdictions. Under the Act, a corporation’s foreign earnings accumulated under legacy tax laws are deemed repatriated. There were approximately $37 million of accumulated earnings considered permanently reinvested in Hong Kong and Canada as of December 28, 2019 . The Corporation believes the tax costs on accumulated unremitted foreign earnings would be approximately $0.02 million if the amounts were not considered permanently reinvested.

Fair Value Measurements of Fina

Fair Value Measurements of Financial Instruments	12 Months Ended
	Dec. 28, 2019
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, 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 December 28, 2019 Cash and cash equivalents (including money market funds) (1) $ 52,073 $ 52,073 $ — $ — Government securities (2) $ 6,339 $ — $ 6,339 $ — Corporate bonds (2) $ 6,323 $ — $ 6,323 $ — Derivative financial instruments (3) $ 276 $ — $ 276 $ — Deferred stock-based compensation (4) $ 7,503 $ — $ 7,503 $ — Balance as of December 29, 2018 Cash and cash equivalents (including money market funds) (1) $ 76,819 $ 76,819 $ — $ — Government securities (2) $ 7,384 $ — $ 7,384 $ — Corporate bonds (2) $ 4,620 $ — $ 4,620 $ — Derivative financial instruments (3) $ 3,797 $ — $ 3,797 $ — Deferred stock-based compensation (4) $ 7,857 $ — $ 7,857 $ — The index below indicates the line item in the 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 other long-term obligations"; Long-term portion - "Other Long-Term Liabilities"

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity	12 Months Ended
	Dec. 28, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity	Accumulated Other Comprehensive Income (Loss) and Shareholders’ Equity The following table summarizes 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 Debt 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 1,219 (6 ) (733 ) 714 1,194 Tax (expense) or benefit — (21 ) 270 (263 ) (14 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — 209 209 Balance as of December 30, 2017 $ 31 $ (132 ) $ (5,630 ) $ 2,120 $ (3,611 ) Other comprehensive income (loss) before reclassifications (3,004 ) (31 ) 3,531 1,488 1,984 Tax (expense) or benefit — 7 (830 ) (350 ) (1,173 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — (799 ) (799 ) Balance as of December 29, 2018 $ (2,973 ) $ (156 ) $ (2,929 ) $ 2,459 $ (3,599 ) Other comprehensive income (loss) before reclassifications 61 318 (2,254 ) (1,739 ) (3,614 ) Tax (expense) or benefit — (67 ) 606 403 942 Reclassification of stranded tax impact — — (1,185 ) 446 (739 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — (1,063 ) (1,063 ) Balance as of December 28, 2019 $ (2,912 ) $ 95 $ (5,762 ) $ 506 $ (8,073 ) Amounts in parentheses indicate reductions to equity. Interest Rate Swap In March 2016, the Corporation entered in to 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 paid a fixed rate of 1.29 percent and received one month LIBOR on a $150 million notational value. In August 2019, the agreement governing this interest rate swap was terminated and the Corporation received cash proceeds of $0.5 million , the fair value of the interest rate swap on the termination date. The proceeds were recorded as cash provided by operating activities in the Consolidated Statement of Cash Flows. The $0.5 million gain from the termination of this interest rate swap agreement was recorded to "Accumulated other comprehensive income (loss)" and will be amortized as an offset to interest expense through January 2021, the remaining term of the original interest rate swap agreement. In August 2019, concurrent with the termination of the previous interest rate swap, the Corporation entered into a new interest rate swap transaction to hedge $75 million of outstanding variable rate revolver borrowings against future interest rate volatility. Under the terms of this interest rate swap, the Corporation pays a fixed rate of 1.42 percent and receives one month LIBOR on a $75 million notional value expiring August 2023. As of December 28, 2019 , the fair value of the Corporation's interest rate swap asset was $0.3 million . The unrecognized change in value of the interest rate swap, which includes the unamortized gain on the termination of the 2016 interest rate swap, is reported net of tax as $0.5 million in "Accumulated other comprehensive income (loss)" in the Consolidated Balance Sheets. The following table details the reclassifications from accumulated other comprehensive income (loss) (in thousands): Details about Accumulated Other Comprehensive Income (Loss) Components Affected Line Item in the Statement Where Net Income is Presented 2019 2018 2017 Derivative financial instruments Interest rate swap Interest expense, net $ 1,392 $ 1,045 $ (330 ) Income tax expense (329 ) (246 ) 121 Net of tax $ 1,063 $ 799 $ (209 ) Amounts in parentheses indicate reductions to profit. In May 2017, the Corporation registered 300,000 shares of its common stock under its 2017 Equity Plan for Non-Employee Directors of HNI Corporation (the "2017 Director Plan"). The 2017 Director Plan replaced the 2007 Equity Plan for Non-Employee Directors of HNI Corporation (the "2007 Director Plan" and together with the 2017 Director Plan, the "Director Plans"). After approval of the 2017 Director Plan, no awards were granted under the 2007 Director Plan. The 2017 Director Plan permits the Corporation to issue to its non-employee directors options to purchase shares of Corporation common stock, restricted stock or restricted stock units of the Corporation, and awards of Corporation common stock. The 2017 Director Plan also permits non-employee directors to elect to receive all or a portion of their annual retainers and other compensation in the form of shares of Corporation common stock. Common stock was issued under the Director Plans as follows: 2019 2018 2017 Director Plan issued shares of common stock 37,269 27,745 27,196 Dividend The Corporation declared and paid cash dividends per common share as follows (in dollars): 2019 2018 2017 Dividends per common shares $ 1.21 $ 1.17 $ 1.13 During 2017, shareholders approved the HNI Corporation Members' Stock Purchase Plan (the "2017 MSPP") to replace the expired 2007 Members' Stock Purchase Plan (the "2007 MSPP" and together with the 2017 MSPP, the "MSPPs"). Under the 2017 MSPP, 800,000 shares of common stock were registered for issuance to participating members. After approval of the 2017 MSPP, no awards were granted under the 2007 MSPP. Under the 2017 MSPP, rights to purchase stock are granted on a quarterly basis to all participating members who customarily work 20 hours or more per week and for five months or more in any calendar year. The price of the stock purchased under the MSPP is 85 percent of the closing price on the exercise date. No member may purchase stock under the MSPP in an amount which exceeds a maximum fair value of $25,000 in any calendar year. The following table provides the details of stock under the MSPPs: 2019 2018 2017 Shares of common stock issued 76,041 74,020 74,694 Average price per share $ 30.67 $ 32.19 $ 35.22 An additional 593,223 shares were available for issuance under the 2017 MSPP as of December 28, 2019 . The Corporation has entered into change in control employment agreements with certain officers. According to the agreements, a change in control occurs when a third person or entity becomes the beneficial owner of 20 percent or more of the Corporation’s common stock, when more than one-third of the Board is composed of persons not recommended by at least three-fourths of the incumbent Board, upon certain business combinations involving the Corporation, or upon approval by the Corporation’s shareholders of a complete liquidation or dissolution. Upon a change in control, a key member is deemed to have a two-year employment agreement with the Corporation, and all of his or her benefits vest under the Corporation’s compensation plans. If, at any time within two years of the change in control, his or her employment is terminated by the Corporation for any reason other than cause or disability, or by the key member for good reason, as such terms are defined in the agreement, then the key member is entitled to receive, among other benefits, a severance payment equal to two times ( three times for the Corporation’s Chairman, President, and CEO) annual salary and the average of the prior two years ' bonuses. Stock Repurchase The par value method of accounting is used for common stock repurchases. The following table summarizes shares repurchased and settled by the Corporation (in thousands, except share and per share data): 2019 2018 2017 Shares repurchased 2,286,200 755,221 1,462,936 Average price per share $ 36.70 $ 38.96 $ 40.25 Cash purchase price $ (83,907 ) $ (29,424 ) $ (58,887 ) Purchases unsettled as of quarter end 374 354 1,382 Prior year purchases settled in current year (354 ) (1,382 ) — Shares repurchased per cash flow $ (83,887 ) $ (30,452 ) $ (57,505 ) As of December 28, 2019 , approximately $164.7 million

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 28, 2019
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Under the Corporation’s 2017 Stock-Based Compensation Plan (the "Plan"), effective May 9, 2017, the Corporation may award options to purchase shares of the Corporation’s common stock and grant other stock awards to executives, managers, and key personnel. Upon shareholder approval of the Plan in May 2017, no future awards were granted under the Corporation’s 2007 Stock-Based Compensation Plan, but all outstanding awards previously granted under that plan shall remain outstanding in accordance with their terms. As of December 28, 2019 , there were approximately 2.1 million shares available for future issuance under the Plan. The Plan is administered by the Human Resources and Compensation Committee of the Board. Restricted stock units awarded under the Plan are expensed ratably over the vesting period of the awards. Stock options awarded to members under the Plan must be at exercise prices equal to or exceeding the fair market value of the Corporation’s common stock on the date of grant. Stock options are generally subject to four -year cliff vesting and must be exercised within 10 years from the date of grant. 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. Compensation cost charged against operations for the Plan and the 2017 MSPP described in "Note 11. Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity" in the Notes to Consolidated Financial Statements was as follows (in thousands): 2019 2018 2017 Compensation cost $ 6,830 $ 7,317 $ 7,750 The total income tax benefit recognized in the Consolidated Statements of Comprehensive Income for share-based compensation arrangements was as follows (in thousands): 2019 2018 2017 Income tax benefit $ 1,545 $ 1,582 $ 2,581 Stock-based compensation expense was estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions by grant year: 2019 2018 2017 Expected term 5 years 5 years 6 years Expected volatility (weighted-average) 33.86 % 34.12 % 38.07 % Expected dividend yield (weighted-average) 2.98 % 2.97 % 2.36 % Risk-free interest rate (weighted-average) 2.52 % 2.66 % 2.17 % Expected volatilities were based on historical volatility as the Corporation does not expect that future volatility over the expected term of the options is likely to differ from the past. The Corporation used a calculation method based on the historical daily frequency for a period of time equal to the expected term. The Corporation used the current dividend yield as there are no plans to substantially increase or decrease its dividends. The Corporation used historical exercise experience to determine the expected term. The risk-free interest rate was selected based on yields from treasury securities as published by the Federal Reserve equal to the expected term of the options. The amount of stock-based compensation expense recognized during a period is also based on the portion of the stock options that are ultimately expected to vest. The Corporation estimates pre-vesting forfeitures at the time of grant by analyzing historical data and revises those estimates in subsequent periods if actual forfeitures differ from those estimates. The following table summarizes the changes in outstanding stock options: Number of Shares Weighted Average Exercise Price Outstanding as of December 31, 2016 3,504,335 $ 31.68 Granted 537,795 46.61 Exercised (446,817 ) 25.55 Forfeited or Expired (33,029 ) 40.81 Outstanding as of December 30, 2017 3,562,284 $ 34.63 Granted 788,301 38.53 Exercised (647,759 ) 26.28 Forfeited or Expired (75,821 ) 38.36 Outstanding as of December 29, 2018 3,627,005 $ 36.89 Granted 637,763 39.64 Exercised (921,900 ) 30.29 Forfeited or Expired (120,143 ) 39.29 Outstanding as of December 28, 2019 3,222,725 $ 39.24 A summary of the Corporation’s non-vested stock options and changes during the year are presented below: Number of Shares Weighted Average Grant-Date Fair Value Non-vested as of December 29, 2018 2,001,418 $ 11.46 Granted 637,763 9.84 Vested (920,133 ) 12.47 Forfeited (116,475 ) 10.27 Non-vested as of December 28, 2019 1,602,573 $ 10.32 As of December 28, 2019 , there was $3.1 million of unrecognized compensation cost net of estimated forfeitures related to non-vested stock option awards, which the Corporation expects to recognize over a weighted-average period of 1.1 years. Information about stock options expected to vest or currently exercisable is as follows: December 28, 2019 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Exercisable Period (years) Aggregate Intrinsic Value ($000s) Expected to vest 1,484,810 $ 38.95 8.0 $ 1,597 Exercisable 1,620,152 $ 39.46 5.1 $ 3,901 Other information for the last three years is as follows (in thousands): 2019 2018 2017 Total fair value of shares vested $ 11,470 $ 7,204 $ 8,057 Total intrinsic value of options exercised $ 5,981 $ 8,917 $ 7,270 Cash received from exercise of stock options $ 27,926 $ 17,021 $ 11,418 Tax benefit realized from exercise of stock options $ 1,353 $ 1,928 $ 2,423 Weighted-average grant-date fair value of options granted $ 9.84 $ 9.72 $ 14.41 The Corporation has occasionally issued restricted stock units ("RSUs") to executives, managers, and key personnel. The RSUs vest three years after the grant date. No dividends are accrued on the RSUs. The share-based compensation expense associated with the RSUs is based on the quoted market price of HNI Corporation shares on the date of grant less the discounted present value of dividends not received on the shares and is amortized using the straight-line method from the grant date through the vesting date. The following table summarizes the changes in outstanding RSUs: Number of Shares Weighted-Average Grant Date Fair Value Outstanding as of December 31, 2016 60,500 $ 38.54 Granted — — Vested (18,500 ) 35.36 Forfeited (5,000 ) 51.54 Outstanding as of December 30, 2017 37,000 $ 38.38 Granted 23,224 40.44 Vested (12,000 ) 51.54 Forfeited (2,500 ) 28.90 Outstanding as of December 29, 2018 45,724 $ 36.49 Granted 10,000 36.05 Vested (24,823 ) 33.30 Forfeited (9,289 ) 40.22 Outstanding as of December 28, 2019 21,612 $ 38.41 As of December 28, 2019 , there was $0.4 million of unrecognized compensation cost related to RSUs, which the Corporation expects to recognize over a weighted-average period of 1.0 year. The total value of shares vested was as follows (in thousands): 2019 2018 2017 Value of shares vested $ 827 $ 618 $ 654 The following table details deferred compensation, which is a combination of cash and stock, and the affected line item in the Consolidated Balance Sheets where deferred compensation is presented (in thousands): December 28, 2019 December 29, 2018 Current maturities of other long-term obligations $ 850 $ 2,356 Other long-term liabilities 9,740 8,729 Total deferred compensation $ 10,590 $ 11,085 Total fair-market value of deferred compensation $ 7,503 $ 7,857

Retirement Benefits

Retirement Benefits	12 Months Ended
	Dec. 28, 2019
Retirement Benefits [Abstract]
Retirement Benefits	Retirement Benefits The Corporation has a defined contribution retirement plan covering substantially all employees. The Corporation's annual contribution to the plan is based on employee eligible earnings. A portion of the contribution is also based on results of operations, and a portion is contributed in the form of common stock of the Corporation. The following table reconciles the annual contribution (in thousands): 2019 2018 2017 Stock contribution $ 7,237 $ 7,174 $ 7,327 Cash contribution 21,171 21,413 23,834 Total annual contribution $ 28,408 $ 28,587 $ 31,161

Post-Retirement Health Care

Post-Retirement Health Care	12 Months Ended
	Dec. 28, 2019
Retirement Benefits [Abstract]
Post-Retirement Health Care	Post-Retirement Health Care The Corporation offers a fixed subsidy to certain retirees who choose to participate in a third party insurance plan selected by the Corporation. Guidance on employers’ accounting for other post-retirement plans requires recognition of the overfunded or underfunded status on the balance sheet. Under this guidance, gains and losses, prior service costs and credits, and any remaining transition amounts under previous guidance not yet recognized through net periodic benefit cost are recognized in accumulated other comprehensive income (loss), net of tax effects, until they are amortized as a component of net periodic benefit cost. Also, the measurement date – the date at which the benefit obligation and plan assets are measured – is required to be the Corporation’s fiscal year-end. The following table sets forth the activity and reporting location of the benefit obligation and plan assets (in thousands): 2019 2018 Change in benefit obligation Benefit obligation at beginning of year $ 19,552 $ 22,933 Service cost 680 853 Interest cost 795 789 Benefits paid (1,607 ) (1,570 ) Actuarial (gain) loss 2,398 (3,453 ) Benefit obligation at end of year $ 21,818 $ 19,552 Change in plan assets Fair value at beginning of year $ — $ — Actual return on assets — — Employer contribution 1,607 1,570 Transferred out — — Benefits paid (1,607 ) (1,570 ) Fair value at end of year $ — $ — Funded Status of Plan $ (21,818 ) $ (19,552 ) Amounts recognized in the Statement of Financial Position consist of: Current liabilities $ 1,081 $ 1,057 Non-current liabilities $ 20,737 $ 18,495 Amounts recognized in Accumulated Other Comprehensive Income (Loss) (before tax) consist of: Actuarial (gain) loss $ 2,384 $ (14 ) Change in Accumulated Other Comprehensive Income (before tax): Amount disclosed at beginning of year $ (14 ) $ 3,565 Actuarial (gain) loss 2,398 (3,453 ) Amortization of transition amount — (126 ) Amount disclosed at end of year $ 2,384 $ (14 ) Estimated future benefit payments are as follows (in thousands): Fiscal 2020 $ 1,081 Fiscal 2021 $ 1,069 Fiscal 2022 $ 1,069 Fiscal 2023 $ 1,083 Fiscal 2024 $ 1,098 Fiscal 2025 – 2029 $ 5,933 Expected contributions are as follows (in thousands): Fiscal 2020 $ 1,081 The discount rate is set at the measurement date to reflect the yield of a portfolio of high quality, fixed income debt instruments. The discount rate used was as follows: 2019 2018 2017 Discount rate 3.2 % 4.2 % 3.5 % The Corporation's payment for these benefits is a fixed subsidy per the plan; therefore, healthcare trend rates have no impact on the Corporation’s cost. There were no funds designated as plan assets. A discount rate of 3.2 percent was used to determine net periodic benefit costs for 2020 . The following table sets forth the components of net periodic benefit costs (in thousands): 2020 Service cost $ 777 Interest cost 675 Amortization of net (gain) loss 20 Net periodic post-retirement benefit cost $ 1,472

Leases

Leases	12 Months Ended
	Dec. 28, 2019
Leases [Abstract]
Leases	Leases The Corporation implemented ASU No. 2016-02, Leases (Topic 842) , at the beginning of fiscal 2019 using the modified-retrospective transition approach. The new standard requires lessees to recognize most leases, including operating leases, on-balance sheet via a right of use ("ROU") asset and lease liability. The Corporation selected a technology tool to assist with the accounting and disclosure requirements of the new standard. All necessary changes required by the new standard, including those to the Corporation's accounting policies, business process, systems, controls, and disclosures, were identified and implemented as of the first quarter 2019. Implementation of ASU No. 2016-02 increased retained earnings by $3.0 million . This included an increase of $3.3 million driven by the recognition of the remaining deferred gain on a 2018 sale-leaseback directly into retained earnings. An offsetting decrease of $0.3 million was driven by the calculation of beginning ROU assets and lease liabilities. The Corporation recognized $73.8 million in ROU assets and $82.0 million in lease liabilities as a result of the implementation of this standard. The Corporation leases certain showrooms, office space, manufacturing facilities, distribution centers, retail stores and equipment and determines if an arrangement is a lease at inception. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets; expense for these leases is recognized on a straight-line basis over the lease term. As the rates implicit in its leases cannot be readily determined, the Corporation uses a secured incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Corporation uses separate discount rates for its United States operations and overseas operations. Certain real estate leases include one or more options to renew with renewal terms that can extend the lease term from one to ten years . The exercise of lease renewal options is at the Corporation's sole discretion. Certain real estate leases include an option to terminate the lease term earlier than the specified lease term for a fee. These options are not included as part of the lease term unless they are reasonably certain to be exercised. Many of the Corporation's real estate lease agreements include periods of rent holidays and payments that escalate over the lease term by specified amounts. While not significant, certain equipment leases have variable lease payments based on machine hours and certain real estate leases have rate changes based on the Consumer Price Index. The Corporation's lease agreements do not contain any material residual value guarantees. The Corporation has lease agreements with lease and non-lease components, which are generally accounted for as a single lease component. On occasion, the Corporation rents or subleases certain real estate to third parties. This sublease portfolio consists mainly of operating leases for office furniture showrooms and is not significant. Leases included in the Consolidated Balance Sheets consisted of the following (in thousands): Classification December 28, Assets Right-of-use operating leases $ 72,883 Right-of-use finance leases 2,129 Total Right-of-use operating / finance leases $ 75,012 Liabilities Current lease obligations - operating $ 22,219 Current lease obligations - finance 563 Total Current lease obligations - operating / finance 22,782 Long-term lease obligations - operating 58,233 Long-term lease obligations - finance 1,581 Total Long-term lease obligations - operating / finance 59,814 Total lease obligations - operating / finance $ 82,596 Approximately 86 percent of the value of the leased assets is for real estate. The remaining 14 percent of the value of the leased assets is for equipment. Lease costs included in the Consolidated Statements of Comprehensive Income consisted of the following (in thousands): Classification 2019 Operating lease costs Fixed Cost of sales $ 1,803 Selling and administrative expenses 24,149 Short-term / variable Cost of sales 700 Selling and administrative expenses 1,140 Finance lease costs Amortization Cost of sales, selling and administrative, and interest expense 480 Less: Sublease income 181 Total lease costs $ 28,091 Maturity of lease liabilities as of December 28, 2019 is as follows (in thousands): Operating Leases (a) Finance Leases (b) Total 2020 $ 25,181 $ 630 $ 25,811 2021 18,597 602 19,199 2022 13,054 516 13,570 2023 10,006 436 10,442 2024 5,745 112 5,857 Thereafter 17,609 — 17,609 Total lease payments 90,192 2,296 92,488 Less: Interest 9,742 150 9,892 Present value of lease liabilities $ 80,450 $ 2,146 $ 82,596 (a) At this time there are no operating lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.2 million of legally binding minimum lease payments for operating leases signed but not yet commenced, which are excluded from operating lease liabilities. (b) At this time there are no finance lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.4 million of legally binding minimum lease payments for finance leases signed but not yet commenced, which are excluded from finance lease liabilities. The following table summarizes the weighted-average discount rates and weighted-average remaining lease terms for operating and finance leases as of December 28, 2019 : Weighted-Average Discount Rate (percent) Weighted-Average Remaining Lease Term (years) Operating leases 4.1 % 5.4 Finance leases 3.6 % 4.0 The following table summarizes cash paid for amounts included in the measurements of lease liabilities and the leased assets obtained in exchange for new operating and finance lease liabilities (in thousands): 2019 Cash paid for amounts included in the measurements of lease liabilities Operating cash flows from operating / finance leases $ 26,446 Financing cash flows from finance leases $ 419 Leased assets obtained in exchange for new operating / finance lease liabilities $ 25,268 Accounting Policies and Practical Expedients Elected The Corporation elected to use the modified-retrospective method of adopting ASU 2016-02. It has been applied to all leases active on or after December 30, 2018, the start of the Corporation's fiscal year. The Corporation elected the following practical expedients as a result of adopting ASU 2016-02: • The Corporation has made an accounting election by class of underlying assets to not separate non-lease components of a contract from the lease components to which they relate for all classes of assets except for embedded leases. • The Corporation has elected not to restate prior period financial statements for the effects of the new standard. Required ASC 840 disclosures for periods prior to 2019 have been provided. • The Corporation has elected not to use hindsight in determining the lease term and in assessing the likelihood that a lessee purchase option will be exercised. • The Corporation has elected for all asset classes to not recognize ROU assets and lease liabilities for leases that at the acquisition date have a remaining lease term of twelve months or less. Presented below are the final disclosures utilizing ASC 840 treatment which was provided in the Corporation's Annual Report on Form 10-K for the fiscal year ended December 29, 2018: Commitments for minimum rentals as of December 29, 2018 under non-cancelable leases were as follows (in thousands): Operating Leases 2019 $ 24,387 2020 18,250 2021 13,324 2022 9,082 2023 6,228 Thereafter 10,469 Total minimum lease payments $ 81,740 There were no capitalized leases as of December 29, 2018 and December 30, 2017. Rent expense under ASC 840 was as follows (in thousands): 2018 2017 Rent expense $ 31,027 $ 32,158 There was no contingent rent expense under operating leases for the years 2018 and 2017. 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 were reflected in "Proceeds from sale and license of property, plant, equipment, and intangibles" in the Consolidated Statements of Cash Flows in 2018. In accordance with ASC 840, the $5.1 million gain on the sale of the facility was deferred and was amortized as a reduction to rent expense evenly over the term of the lease. In accordance with the ASU No. 2016-02 adoption, the remaining unamortized deferred gain related to the sale-leaseback as of December 29, 2018 was recognized directly in "Retained earnings" in the Condensed Consolidated Balance Sheets in the first quarter of 2019 as a cumulative-effect adjustment as the Corporation transferred control of the asset.
Leases	Leases The Corporation implemented ASU No. 2016-02, Leases (Topic 842) , at the beginning of fiscal 2019 using the modified-retrospective transition approach. The new standard requires lessees to recognize most leases, including operating leases, on-balance sheet via a right of use ("ROU") asset and lease liability. The Corporation selected a technology tool to assist with the accounting and disclosure requirements of the new standard. All necessary changes required by the new standard, including those to the Corporation's accounting policies, business process, systems, controls, and disclosures, were identified and implemented as of the first quarter 2019. Implementation of ASU No. 2016-02 increased retained earnings by $3.0 million . This included an increase of $3.3 million driven by the recognition of the remaining deferred gain on a 2018 sale-leaseback directly into retained earnings. An offsetting decrease of $0.3 million was driven by the calculation of beginning ROU assets and lease liabilities. The Corporation recognized $73.8 million in ROU assets and $82.0 million in lease liabilities as a result of the implementation of this standard. The Corporation leases certain showrooms, office space, manufacturing facilities, distribution centers, retail stores and equipment and determines if an arrangement is a lease at inception. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets; expense for these leases is recognized on a straight-line basis over the lease term. As the rates implicit in its leases cannot be readily determined, the Corporation uses a secured incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Corporation uses separate discount rates for its United States operations and overseas operations. Certain real estate leases include one or more options to renew with renewal terms that can extend the lease term from one to ten years . The exercise of lease renewal options is at the Corporation's sole discretion. Certain real estate leases include an option to terminate the lease term earlier than the specified lease term for a fee. These options are not included as part of the lease term unless they are reasonably certain to be exercised. Many of the Corporation's real estate lease agreements include periods of rent holidays and payments that escalate over the lease term by specified amounts. While not significant, certain equipment leases have variable lease payments based on machine hours and certain real estate leases have rate changes based on the Consumer Price Index. The Corporation's lease agreements do not contain any material residual value guarantees. The Corporation has lease agreements with lease and non-lease components, which are generally accounted for as a single lease component. On occasion, the Corporation rents or subleases certain real estate to third parties. This sublease portfolio consists mainly of operating leases for office furniture showrooms and is not significant. Leases included in the Consolidated Balance Sheets consisted of the following (in thousands): Classification December 28, Assets Right-of-use operating leases $ 72,883 Right-of-use finance leases 2,129 Total Right-of-use operating / finance leases $ 75,012 Liabilities Current lease obligations - operating $ 22,219 Current lease obligations - finance 563 Total Current lease obligations - operating / finance 22,782 Long-term lease obligations - operating 58,233 Long-term lease obligations - finance 1,581 Total Long-term lease obligations - operating / finance 59,814 Total lease obligations - operating / finance $ 82,596 Approximately 86 percent of the value of the leased assets is for real estate. The remaining 14 percent of the value of the leased assets is for equipment. Lease costs included in the Consolidated Statements of Comprehensive Income consisted of the following (in thousands): Classification 2019 Operating lease costs Fixed Cost of sales $ 1,803 Selling and administrative expenses 24,149 Short-term / variable Cost of sales 700 Selling and administrative expenses 1,140 Finance lease costs Amortization Cost of sales, selling and administrative, and interest expense 480 Less: Sublease income 181 Total lease costs $ 28,091 Maturity of lease liabilities as of December 28, 2019 is as follows (in thousands): Operating Leases (a) Finance Leases (b) Total 2020 $ 25,181 $ 630 $ 25,811 2021 18,597 602 19,199 2022 13,054 516 13,570 2023 10,006 436 10,442 2024 5,745 112 5,857 Thereafter 17,609 — 17,609 Total lease payments 90,192 2,296 92,488 Less: Interest 9,742 150 9,892 Present value of lease liabilities $ 80,450 $ 2,146 $ 82,596 (a) At this time there are no operating lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.2 million of legally binding minimum lease payments for operating leases signed but not yet commenced, which are excluded from operating lease liabilities. (b) At this time there are no finance lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.4 million of legally binding minimum lease payments for finance leases signed but not yet commenced, which are excluded from finance lease liabilities. The following table summarizes the weighted-average discount rates and weighted-average remaining lease terms for operating and finance leases as of December 28, 2019 : Weighted-Average Discount Rate (percent) Weighted-Average Remaining Lease Term (years) Operating leases 4.1 % 5.4 Finance leases 3.6 % 4.0 The following table summarizes cash paid for amounts included in the measurements of lease liabilities and the leased assets obtained in exchange for new operating and finance lease liabilities (in thousands): 2019 Cash paid for amounts included in the measurements of lease liabilities Operating cash flows from operating / finance leases $ 26,446 Financing cash flows from finance leases $ 419 Leased assets obtained in exchange for new operating / finance lease liabilities $ 25,268 Accounting Policies and Practical Expedients Elected The Corporation elected to use the modified-retrospective method of adopting ASU 2016-02. It has been applied to all leases active on or after December 30, 2018, the start of the Corporation's fiscal year. The Corporation elected the following practical expedients as a result of adopting ASU 2016-02: • The Corporation has made an accounting election by class of underlying assets to not separate non-lease components of a contract from the lease components to which they relate for all classes of assets except for embedded leases. • The Corporation has elected not to restate prior period financial statements for the effects of the new standard. Required ASC 840 disclosures for periods prior to 2019 have been provided. • The Corporation has elected not to use hindsight in determining the lease term and in assessing the likelihood that a lessee purchase option will be exercised. • The Corporation has elected for all asset classes to not recognize ROU assets and lease liabilities for leases that at the acquisition date have a remaining lease term of twelve months or less. Presented below are the final disclosures utilizing ASC 840 treatment which was provided in the Corporation's Annual Report on Form 10-K for the fiscal year ended December 29, 2018: Commitments for minimum rentals as of December 29, 2018 under non-cancelable leases were as follows (in thousands): Operating Leases 2019 $ 24,387 2020 18,250 2021 13,324 2022 9,082 2023 6,228 Thereafter 10,469 Total minimum lease payments $ 81,740 There were no capitalized leases as of December 29, 2018 and December 30, 2017. Rent expense under ASC 840 was as follows (in thousands): 2018 2017 Rent expense $ 31,027 $ 32,158 There was no contingent rent expense under operating leases for the years 2018 and 2017. 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 were reflected in "Proceeds from sale and license of property, plant, equipment, and intangibles" in the Consolidated Statements of Cash Flows in 2018. In accordance with ASC 840, the $5.1 million gain on the sale of the facility was deferred and was amortized as a reduction to rent expense evenly over the term of the lease. In accordance with the ASU No. 2016-02 adoption, the remaining unamortized deferred gain related to the sale-leaseback as of December 29, 2018 was recognized directly in "Retained earnings" in the Condensed Consolidated Balance Sheets in the first quarter of 2019 as a cumulative-effect adjustment as the Corporation transferred control of the asset.

Guarantees, Commitments and Con

Guarantees, Commitments and Contingencies	12 Months Ended
	Dec. 28, 2019
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 $24 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 $1 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 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	12 Months Ended
	Dec. 28, 2019
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 panel-based and freestanding furniture systems, seating, storage, tables, and architectural products. The hearth products segment manufactures and markets a full array of gas, wood, electric, and pellet fueled fireplaces, inserts, stoves, facings, and accessories. For purposes of segment reporting, intercompany sales between segments are not material, and operating profit is income before income taxes exclusive of certain unallocated 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 consolidated financial statements was as follows (in thousands): 2019 2018 2017 Net Sales: Office furniture $ 1,697,186 $ 1,706,092 $ 1,660,723 Hearth products 549,761 551,803 515,159 Total $ 2,246,947 $ 2,257,895 $ 2,175,882 Income Before Income Taxes: Office furniture (a) $ 103,894 $ 75,965 $ 50,176 Hearth products (b) 94,329 91,367 83,649 General corporate (46,881 ) (39,159 ) (57,135 ) Operating income 151,342 128,173 76,690 Interest expense, net 8,628 9,448 6,078 Total $ 142,714 $ 118,725 $ 70,612 Depreciation and Amortization Expense: Office furniture $ 44,887 $ 44,303 $ 48,435 Hearth products 8,884 8,171 10,109 General corporate 23,656 22,314 14,328 Total $ 77,427 $ 74,788 $ 72,872 Capital Expenditures (including capitalized software): Office furniture $ 41,137 $ 47,860 $ 79,458 Hearth products 12,225 8,854 17,356 General corporate 13,523 6,982 30,577 Total $ 66,885 $ 63,696 $ 127,391 Identifiable Assets: Office furniture $ 874,913 $ 797,574 $ 821,767 Hearth products 364,653 352,060 347,189 General corporate 212,946 252,210 222,594 Total $ 1,452,512 $ 1,401,844 $ 1,391,550 (a) Included in operating profit for the office furniture segment are pretax charges of $2.4 million , $16.4 million , and $32.5 million , for restructuring and impairment charges in 2019 , 2018 , and 2017 , respectively. (b) Included in operating profit for the hearth products segment are pretax charges of $1.2 million and $4.9 million for closing facilities in 2018 and 2017 . The Corporation's net sales by product category were as follows (in thousands): 2019 2018 2017 Systems and storage $ 951,965 $ 1,015,900 $ 1,069,518 Seating 583,245 598,722 536,501 Other 161,976 91,470 54,704 Hearth products 549,761 551,803 515,159 $ 2,246,947 $ 2,257,895 $ 2,175,882

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
Fiscal Year-end	Fiscal year-end – The Corporation follows a 52/53 -week fiscal year, which ends on the Saturday nearest December 31. Fiscal year 2019 ended on December 28, 2019 , fiscal year 2018 ended on December 29, 2018 , and fiscal year 2017 ended on December 30, 2017 . The financial statements for fiscal years 2019, 2018, and 2017 are on a 52-week basis. A 53-week year occurs approximately every sixth year.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts and transactions of the Corporation and its subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation.
Cash, Cash Equivalents and Investments	Cash, Cash Equivalents, and Investments Cash and cash equivalents generally consist of cash and money market accounts. The fair value approximates the carrying value due to the short duration of the securities. These securities have original maturity dates not exceeding three months. The Corporation has short-term investments with maturities of less than one year, as well as investments with maturities between one and five years. Management classifies investments in marketable securities at the time of purchase and reevaluates such classification at each balance sheet date. Debt securities, including government and corporate bonds, are classified as available-for-sale and stated at current market value with unrealized gains and losses included as a separate component of equity, net of any related tax effect. The specific identification method is used to determine realized gains and losses on the trade date. The Corporation's equity investment consists of an investment in a private entity and is carried at cost, as it does not have a readily determinable fair value.
Receivables	Receivables
Inventories	Inventories The Corporation values its inventory at the lower of cost or net realizable value. Inventories included in the Consolidated Balance Sheets consisted of the following (in thousands): December 28, 2019 December 29, 2018 Finished products $ 118,633 $ 97,398 Materials and work in process 75,526 94,161 Last-in, first-out ("LIFO") allowance (30,694 ) (34,381 ) Total inventories $ 163,465 $ 157,178 Inventory valued by the LIFO costing method 65 % 81 % During 2019 and 2018, inventory quantities were reduced at certain reporting units. This reduction resulted in a liquidation of LIFO inventory quantities carried at higher or lower costs prevailing in prior years as compared with the cost of current year purchases, the effect of which decreased cost of goods sold by approximately $2.2 million in 2019 and $0.5 million in 2018. If the FIFO method had been in use, inventories would have been $30.7 million and $34.4 million higher than reported as of December 28, 2019 and December 29, 2018 , respectively.
Property, Plant and Equipment	Property, Plant, and Equipment Property, plant, and equipment are carried at cost. Expenditures for repairs and maintenance are expensed as incurred. Major improvements that materially extend the useful lives of the assets are capitalized. Depreciation has been computed using the straight-line method over estimated useful lives: land improvements, 10 – 20 years; buildings, 10 – 40 years; and machinery and equipment, 3 – 12
Long-Lived Assets	Long-Lived Assets The Corporation evaluates long-lived assets for indicators of impairment as events or changes in circumstances occur indicating that an impairment risk may be present. The judgments regarding the existence of impairment are based on business and market conditions, operational performance, and estimated future cash flows. If the carrying value of a long-lived asset is considered impaired, an impairment charge is recorded to adjust the asset to its estimated fair value.
Goodwill and Intangible Assets	Goodwill and Other Intangible Assets The Corporation evaluates its goodwill for impairment on an annual basis during the fourth quarter or whenever indicators of impairment exist. Asset impairment charges associated with the Corporation’s goodwill impairment testing are discussed in "Note 7. Goodwill and Other Intangible Assets" in the Notes to Consolidated Financial Statements. The Corporation reviews goodwill at the reporting unit level within its office furniture and hearth products operating segments. These reporting units constitute components for which discrete financial information is available and regularly reviewed by segment management. The accounting standards for goodwill permit entities to first assess qualitative factors to determine whether it is more likely than not the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. If the quantitative test is required, the Corporation estimates the fair value of its reporting units. In estimating the fair value, the Corporation relies on an average of the income approach and the market approach. This estimated fair value is compared to the carrying value of the reporting unit and an impairment is recorded if the estimate is less than the carrying value. In the income approach, the estimate of fair value of each reporting unit is based on management’s projection of revenues, gross margin, operating costs, and cash flows considering historical and estimated future results, general economic and market conditions, as well as the impact of planned business and operational strategies. The valuations employ present value techniques to measure fair value and consider market factors. In the market approach, the Corporation utilizes the guideline company method, which involves calculating valuation multiples based on operating data from guideline publicly-traded companies. These multiples are then applied to the operating data for the reporting units and adjusted for factors similar to those used in the discounted cash flow analysis. Management believes the assumptions used for the impairment test are consistent with those utilized by a market participant in performing similar valuations of its reporting units. Management bases its fair value estimates on assumptions they believe to be reasonable at the time, but such assumptions are subject to inherent uncertainty. Actual results may differ from those estimates. The Corporation also evaluates the fair value of indefinite-lived trade names on an annual basis during the fourth quarter or whenever an indication of impairment exists. The estimate of the fair value of the trade names is based on a discounted cash flows model using inputs which include: projected revenues, assumed royalty rates that would be payable if the trade names were not owned, and discount rates. The Corporation has definite-lived intangible assets that are amortized over their estimated useful lives. Impairment losses are recognized if the carrying amount of an intangible asset subject to amortization is not recoverable from expected future cash flows and its carrying amount exceeds its fair value.
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.
Revenue Recognition	Freight Expense Freight expense on shipments to customers was recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income as follows (in thousands): 2019 2018 2017 Freight expense $ 123,667 $ 134,190 $ 119,096 Revenue Recognition 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 this guidance to be applied prospectively to revenue transactions completed on or after the effective date. Given the nature of the Corporation's revenue transactions, this guidance did not have a material impact on the Corporation's results of operations or financial position. 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. Significant Judgments - The amount of consideration the Corporation receives and revenue recognized varies with changes in rebate and marketing program incentives, as well as early pay discounts, offered to customers. The Corporation uses significant judgment throughout the year in estimating the reduction in net sales driven by variable consideration for 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 as the programs typically end near the Corporation's fiscal year end. Accounting Policies and Practical Expedients Elected: Shipping and Handling Activities - The Corporation elected to apply the accounting policy election permitted in the revenue accounting standard, which allows an entity to account for shipping and handling activities that occur after control is transferred 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 elected to apply the accounting policy election permitted in the revenue accounting standard, 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. Incremental Costs of Obtaining a Contract - The Corporation elected the practical expedient permitted in the revenue accounting standard, 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. Significant Financing Component - The Corporation elected the practical expedient permitted in the revenue accounting standard, 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. Remaining Performance Obligation - The Corporation's backlog orders are typically cancelable for a period of time and almost all contracts have an original duration of one year or less. As a result, the Corporation elected the practical expedient permitted in the revenue accounting standard not to disclose the unsatisfied performance obligation as of period end. The backlog is typically fulfilled within a quarter.
Product Development Costs	Research and Development Costs
Stock-Based Compensation	Stock-Based Compensation
Income Taxes	Income Taxes The Corporation uses an asset and liability approach that takes into account guidance related to uncertain tax positions and requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Corporation’s financial statements or tax returns. Deferred income taxes are provided to reflect differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "Act") was signed into law, making significant changes to the Internal Revenue Code. In January 2018, the FASB released guidance on the accounting for tax on the global intangible low-taxed income ("GILTI") provisions of the Act. The GILTI provisions impose a tax on foreign income in excess of a deemed return on tangible assets of foreign corporations. The guidance indicates that either accounting for deferred taxes related to GILTI inclusions or treating any taxes on GILTI inclusions as a period cost are both acceptable methods subject to an accounting policy election. Effective in the first quarter of fiscal 2018, the Corporation elected to treat any potential GILTI inclusions as a period cost, as no material impact is projected from GILTI inclusions and any deferred taxes related to any inclusion would not be material. Also under the Act, a corporation’s foreign earnings accumulated under legacy tax laws are deemed repatriated. The Corporation will continue to evaluate its ability to assert indefinite reinvestment to determine recognition of a deferred tax liability for other items such as Section 986(c) currency gain/loss, foreign withholding, and state taxes. See "Note 9. Income Taxes" in the Notes to Consolidated Financial Statements for further information.
Earnings Per Share	Earnings Per Share
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Areas requiring significant use of management estimates relate to goodwill and intangibles, accruals for self-insured medical claims, workers’ compensation, legal contingencies, general liability and auto insurance claims, valuation of long-lived assets, and estimates of income taxes. Other areas requiring use of management estimates relate to allowance for doubtful accounts, inventory allowances, marketing program accruals, warranty accruals, and useful lives for depreciation and amortization. Actual results could differ from those estimates.
Self-Insurance	Self-Insurance The Corporation is primarily self-insured for general, auto, and product liability, workers’ compensation, and certain employee health benefits. Certain risk exposures are mitigated through the use of independent third party stop loss insurance coverages. The general, auto, product, and workers’ compensation liabilities are managed using a wholly-owned insurance captive and the related liabilities are included in the Consolidated Balance Sheets as follows (in thousands): December 28, 2019 December 29, 2018 General, auto, product, and workers' compensation liabilities $ 26,233 $ 30,227 The Corporation’s policy is to accrue amounts in accordance with the actuarially determined liabilities. The actuarial valuations are based on historical information along with certain assumptions about future events. Changes in assumptions for such matters as legal actions, medical cost inflation, and magnitude of change in actual experience development could cause these estimates to change in the future.
Foreign Currency Translations	Foreign Currency Translations Foreign currency financial statements of foreign operations, where the local currency is the functional currency, are translated using exchange rates in effect at period end for assets and liabilities and average exchange rates during the period for results of operations. Related translation adjustments are reported as a component of Shareholders’ Equity. Immaterial gains and losses on foreign currency transactions are included in "Selling and administrative expenses" in the Consolidated Statements of Comprehensive Income.
Reclassifications	Reclassifications Certain reclassifications have been made within the financial statements to conform to the current year presentation.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, Leases . The new standard requires lessees to recognize most leases, including operating leases, on-balance sheet via a right of use asset and lease liability. The new standard became effective for the Corporation in fiscal 2019 and was implemented using a modified-retrospective transition approach. The Corporation selected a technology tool to assist with the accounting and disclosure requirements of the new standard. All necessary changes required by the new standard, including those to the Corporation's accounting policies, business process, systems, controls, and disclosures, were identified and implemented as of the first quarter 2019. See "Note 15. Leases" in the Notes to Consolidated Financial Statements for financial impacts, accounting elections, and further information. In February 2018, the FASB issued ASU No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The new standard allows entities to reclassify certain stranded tax effects from accumulated other comprehensive income to retained earnings resulting from the Act. The standard also requires certain disclosures about stranded tax effects. The new standard became effective for the Corporation in fiscal 2019. See "Note 9. Income Taxes" in the Notes to Consolidated Financial Statements for further information. In August 2017, the FASB issued ASU No. 2017-12, Targeted Improvements to Accounting for Hedging Activities . The new standard improves the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities in its financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The new standard became effective for the Corporation in fiscal 2019. The standard requires a cumulative effect adjustment to the opening balance of retained earnings as of the beginning of the fiscal year of adoption for the previously recorded ineffectiveness included in retained earnings related to existing net investment hedges as of the date of adoption. The Corporation did not record a cumulative effect adjustment to retained earnings as no net investment hedges existed as of the ASU adoption date. New hedging relationships entered after the adoption date have been presented in the financial statements using the guidance of the ASU. The standard did not have a material effect on consolidated financial statements and related disclosures.
Impairment Analysis	As a result of the required annual goodwill impairment assessment performed in the fourth quarter of 2019 , the Corporation determined the fair value of its reporting units exceeded the respective carrying value and, therefore, no impairment of goodwill was recorded. The projections used in the impairment model reflected management's assumptions regarding revenue growth rates, economic and market trends, cost structure, investments required for product enhancements, and other expectations about the anticipated short-
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, 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.
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 panel-based and freestanding furniture systems, seating, storage, tables, and architectural products. The hearth products segment manufactures and markets a full array of gas, wood, electric, and pellet fueled fireplaces, inserts, stoves, facings, and accessories. For purposes of segment reporting, intercompany sales between segments are not material, and operating profit is income before income taxes exclusive of certain unallocated 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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
Schedule of Cash, Cash Equivalents and Investments	The following table summarizes the amortized cost basis of the debt securities (in thousands): December 28, 2019 December 29, 2018 Amortized cost basis of debt securities $ 12,542 $ 12,202 Cash, cash equivalents, and investments are reflected in the Consolidated Balance Sheets and were as follows (in thousands): December 28, 2019 December 29, 2018 Cash and cash equivalents Short-term investments Other Assets Cash and cash equivalents Short-term investments Other Assets Debt securities $ — $ 1,096 $ 11,566 $ — $ 1,327 $ 10,677 Equity investment — — 1,500 — — — Cash and money market accounts 52,073 — — 76,819 — — Total $ 52,073 $ 1,096 $ 13,066 $ 76,819 $ 1,327 $ 10,677
Allowance for Doubtful Accounts	The following table summarizes the change in the allowance for doubtful accounts (in thousands): Balance at beginning of period Adjustments to allowance Amounts written off, net of recoveries and other adjustments Balance at end of period Year ended December 28, 2019 $ 3,867 $ 508 $ 816 $ 3,559 Year ended December 29, 2018 $ 1,904 $ 2,440 $ 477 $ 3,867 Year ended December 30, 2017 $ 2,140 $ 846 $ 1,082 $ 1,904
Schedule Of Inventory Current Table	Inventories included in the Consolidated Balance Sheets consisted of the following (in thousands): December 28, 2019 December 29, 2018 Finished products $ 118,633 $ 97,398 Materials and work in process 75,526 94,161 Last-in, first-out ("LIFO") allowance (30,694 ) (34,381 ) Total inventories $ 163,465 $ 157,178 Inventory valued by the LIFO costing method 65 % 81 %
Schedule of Property, Plant and Equipment	Total depreciation expense was as follows (in thousands): 2019 2018 2017 Depreciation expense $ 53,022 $ 51,063 $ 56,494
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued expenses are reflected in the Consolidated Balance Sheets and were as follows (in thousands): December 28, 2019 December 29, 2018 Trade accounts payable $ 227,557 $ 221,395 Compensation 53,147 52,227 Profit sharing and retirement expense 28,264 28,300 Marketing expenses 46,344 36,529 Freight 15,998 13,892 Other accrued expenses 81,892 76,522 $ 453,202 $ 428,865
Schedule of Product Warranties	The following table summarizes when these estimated settlements are expected to be paid (in thousands): December 28, 2019 December 29, 2018 Current - in the next twelve months $ 7,940 $ 9,455 Long-term - beyond one year 7,925 5,995 $ 15,865 $ 15,450 Activity associated with warranty obligations was as follows (in thousands): 2019 2018 2017 Balance at beginning of period $ 15,450 $ 15,388 $ 15,250 Accruals for warranties issued during period 19,600 22,697 20,075 Adjustments related to pre-existing warranties 906 233 194 Settlements made during the period (20,091 ) (22,868 ) (20,131 ) Balance at end of period $ 15,865 $ 15,450 $ 15,388
Schedule of Product Development Expense	The amounts charged against income and recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income were as follows (in thousands): 2019 2018 2017 Research and development costs $ 34,699 $ 33,420 $ 31,846
Schedule of Freight Expense	Freight expense on shipments to customers was recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income as follows (in thousands): 2019 2018 2017 Freight expense $ 123,667 $ 134,190 $ 119,096
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): 2019 2018 2017 Numerator: Numerator for both basic and diluted EPS attributable to HNI Corporation net income $ 110,505 $ 93,377 $ 89,795 Denominators: Denominator for basic EPS weighted-average common shares outstanding 43,101 43,639 43,839 Potentially dilutive shares from stock-based compensation plans 394 689 1,001 Denominator for diluted EPS 43,495 44,328 44,840 Earnings per share – basic $ 2.56 $ 2.14 $ 2.05 Earnings per share – diluted $ 2.54 $ 2.11 $ 2.00
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	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 (in thousands): 2019 2018 2017 Common stock equivalents excluded because their inclusion would be anti-dilutive 2,131 1,508 809
Schedule of Insurance Reserves	The general, auto, product, and workers’ compensation liabilities are managed using a wholly-owned insurance captive and the related liabilities are included in the Consolidated Balance Sheets as follows (in thousands): December 28, 2019 December 29, 2018 General, auto, product, and workers' compensation liabilities $ 26,233 $ 30,227

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 28, 2019
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): Segment 2019 2018 Supplies-driven channel Office Furniture $ 891,997 $ 904,292 Contract channel Office Furniture 805,189 801,800 Hearth Hearth Products 549,761 551,803 Net sales $ 2,246,947 $ 2,257,895
Contract with Customer, Asset and Liability	Contract assets and contract liabilities were as follows (in thousands): December 28, December 29, Trade receivables (1) $ 278,124 $ 259,075 Contract assets (current) (2) $ 857 $ 529 Contract assets (long-term) (3) $ 2,700 $ 2,188 Contract liabilities (4) $ 54,972 $ 44,858 The index below indicates the line item in the 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 year ended December 28, 2019 were as follows (in thousands): Contract assets increase (decrease) Contract liabilities (increase) decrease Contract assets recognized $ 1,313 $ — Reclassification of contract assets to contra-revenue (473 ) — Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied — (147,830 ) Contract liabilities paid — 138,015 Cash received in advance and not recognized as revenue — (67,938 ) Reclassification of cash received in advance to revenue as a result of performance obligations satisfied — 67,639 Net change $ 840 $ (10,114 ) Changes in contract asset and contract liability balances during the year ended December 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 (483 ) — Contract asset impairment (1,550 ) — Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied — (127,454 ) Contract liabilities paid — 132,909 Cash received in advance and not recognized as revenue — (54,167 ) Reclassification of cash received in advance to revenue as a result of performance obligations satisfied — 58,304 Impact of business combination — 77 Net change $ 67 $ 9,669

Restructuring and Impairment _2

Restructuring and Impairment Charges (Tables)	12 Months Ended
	Dec. 28, 2019
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	Restructuring costs, goodwill and long-lived asset impairments, and a valuation allowance recorded in the Consolidated Statements of Comprehensive Income are as follows (in thousands): 2019 2018 2017 Cost of sales - accelerated depreciation $ — $ — $ 10,327 Restructuring charges $ 2,371 $ 2,325 $ 6,205 Goodwill and long-lived asset impairments — 15,200 20,947 Valuation allowance of long-term note receivable — (1,800 ) 10,264 Restructuring and impairment charges $ 2,371 $ 15,725 $ 37,416
Schedule of Restructuring Reserve by Type of Cost	The following is a summary of changes in restructuring accruals (in thousands): Severance Costs Facility Exit Costs & Other Total Restructuring allowance as of December 31, 2016 $ 2,704 $ — $ 2,704 Restructuring charges 1,436 4,769 6,205 Cash payments (2,797 ) (4,253 ) (7,050 ) Restructuring allowance as of December 30, 2017 1,343 516 1,859 Restructuring charges 355 1,970 2,325 Cash payments (1,562 ) (2,336 ) (3,898 ) Restructuring allowance as of December 29, 2018 136 150 286 Restructuring charges 1,977 394 2,371 Cash payments (1,451 ) (272 ) (1,723 ) Restructuring allowance as of December 28, 2019 $ 662 $ 272 $ 934

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 28, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The Corporation's cash payments for interest, income taxes, and non-cash investing and financing activities are as follows (in thousands): 2019 2018 2017 Cash paid for: Interest paid, net of capitalized interest $ 9,867 $ 9,882 $ 6,236 Income taxes paid $ 21,181 $ 11,465 $ 13,733 Changes in accrued expenses due to: Purchases of property and equipment $ (8,476 ) $ 5,895 $ (10,370 ) Purchases of capitalized software $ 653 $ (2,497 ) $ (237 )

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 28, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	Goodwill and other intangible assets included in the Consolidated Balance Sheets consisted of the following (in thousands): December 28, 2019 December 29, 2018 Goodwill $ 270,820 $ 270,788 Definite-lived intangible assets 146,040 163,714 Indefinite-lived intangible assets 28,849 28,788 Total goodwill and other intangible assets $ 445,709 $ 463,290
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 — 3,463 3,463 Impairment losses (12,168 ) — (12,168 ) Foreign currency translation adjustment (12 ) — (12 ) Balance as of December 29, 2018 Goodwill 128,645 186,662 315,307 Accumulated impairment losses (44,376 ) (143 ) (44,519 ) Net goodwill balance as of December 29, 2018 $ 84,269 $ 186,519 $ 270,788 Foreign currency translation adjustment 32 — 32 Balance as of December 28, 2019 Goodwill 128,677 186,662 315,339 Accumulated impairment losses (44,376 ) (143 ) (44,519 ) Net goodwill balance as of December 28, 2019 $ 84,301 $ 186,519 $ 270,820
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 Corporation’s Consolidated Balance Sheets (in thousands): December 28, 2019 December 29, 2018 Gross Accumulated Amortization Net Gross Accumulated Amortization Net Patents $ 40 $ 40 $ — $ 40 $ 34 $ 6 Software 176,836 67,541 109,295 170,274 49,561 120,713 Trademarks and trade names 7,564 3,381 4,183 7,564 2,721 4,843 Customer lists and other 104,004 71,442 32,562 103,840 65,688 38,152 Net definite-lived intangible assets $ 288,444 $ 142,404 $ 146,040 $ 281,718 $ 118,004 $ 163,714
Finite-lived Intangible Assets Amortization Expense	Amortization expense is reflected in "Selling and administrative expenses" in the Consolidated Statements of Comprehensive Income and was as follows (in thousands): 2019 2018 2017 Capitalized software $ 18,130 $ 17,109 $ 9,389 Other definite-lived intangibles $ 6,275 $ 6,615 $ 6,989
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): 2020 2021 2022 2023 2024 Amortization expense $ 23.8 $ 22.7 $ 19.7 $ 17.5 $ 16.5
Schedule of Indefinite-Lived Intangible Assets	These indefinite-lived intangible assets are reflected in "Goodwill and Other Intangible Assets" in the Consolidated Balance Sheets (in thousands): December 28, 2019 December 29, 2018 Trademarks and trade names $ 28,849 $ 28,788

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 28, 2019
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt is as follows (in thousands): December 28, 2019 December 29, 2018 Revolving credit facility with interest at a variable rate (December 28, 2019 - 2.8%; December 29, 2018 - 3.5%) $ 75,000 $ 150,000 Fixed rate notes due in 2025 with an interest rate of 4.22% 50,000 50,000 Fixed rate notes due in 2028 with an interest rate of 4.40% 50,000 50,000 Other amounts 790 679 Deferred debt issuance costs (561 ) (645 ) Total debt 175,229 250,034 Less: Current maturities of long-term debt 790 679 Long-term debt $ 174,439 $ 249,355
Schedule of Maturities of Long-term Debt	Aggregate maturities of long-term debt are as follows (in thousands): 2020 2021 2022 2023 2024 Thereafter Maturities of long-term debt $ 790 $ — $ — $ 75,000 $ — $ 100,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2019
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Significant components of the provision for income taxes, including those related to non-controlling interest, are as follows (in thousands): 2019 2018 2017 Current: Federal $ 20,122 $ 15,663 $ 9,501 State 5,418 4,877 3,408 Foreign 662 936 789 Current provision 26,202 21,476 13,698 Deferred: Federal 4,140 4,002 (35,914 ) State 1,634 1,320 2,552 Foreign 235 (1,399 ) 378 Deferred provision 6,009 3,923 (32,984 ) Total income tax expense $ 32,211 $ 25,399 $ (19,286 )
Schedule of Effective Income Tax Rate Reconciliation	The differences between the actual tax expense and tax expense computed at the statutory United States federal tax rate are explained as follows (in thousands): 2019 2018 2017 Federal statutory tax expense $ 29,970 $ 24,943 $ 24,678 State taxes, net of federal tax effect 5,159 3,997 2,197 Credit for increasing research activities (4,050 ) (3,950 ) (3,407 ) Deduction related to domestic production activities — — (1,537 ) Valuation allowance 98 (1,141 ) 4,232 Federal rate adjustment to deferred taxes — — (45,386 ) Equity based compensation 639 (666 ) (1,544 ) Change in uncertain tax positions (357 ) 766 (163 ) Foreign income tax rate differential 596 124 2,094 Other – net 156 1,326 (450 ) Total income tax expense $ 32,211 $ 25,399 $ (19,286 )
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Corporation’s deferred tax liabilities and assets are as follows (in thousands): December 28, December 29, Deferred Taxes Allowance for doubtful accounts $ 746 $ 897 Compensation 7,243 6,419 Inventory differences 1,445 2,498 Marketing accrual 1,238 1,260 Stock-based compensation 7,680 8,456 Accrued post-retirement benefit obligations 6,287 5,500 Vacation accrual 2,687 2,783 Warranty accrual 3,842 3,761 Net operating loss carryforward 4,522 4,790 Capital loss carryforward 2,011 2,001 Lease liability 17,212 — Other – net 8,916 11,413 Total deferred tax assets $ 63,829 $ 49,778 Deferred income (4,838 ) (4,707 ) Goodwill and other intangible assets (54,951 ) (52,468 ) Prepaids (6,867 ) (6,536 ) Right of use asset (16,251 ) — Tax over book depreciation (57,682 ) (59,500 ) Total deferred tax liabilities $ (140,589 ) $ (123,211 ) Valuation allowance (10,260 ) (7,153 ) Total net deferred tax liabilities $ (87,020 ) $ (80,586 ) Long-term net deferred tax assets 176 1,569 Long-term net deferred tax liabilities (87,196 ) (82,155 ) Total net deferred tax liabilities $ (87,020 ) $ (80,586 )
Summary of Valuation Allowance	The valuation allowance for deferred tax assets is as follows (in thousands): Balance at beginning of period Charged to expenses Adjustments to balance sheet Balance at end of period Year ended December 28, 2019 $ 7,153 $ 98 $ 3,009 $ 10,260 Year ended December 29, 2018 $ 8,664 $ (839 ) $ (672 ) $ 7,153 Year ended December 30, 2017 $ 4,159 $ 4,505 $ — $ 8,664
Summary of Income Tax Contingencies	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): 2019 2018 Balance at beginning of period $ 2,937 $ 2,524 Increases in positions taken in a prior period 14 262 Decreases in positions taken in a prior period (127 ) — New positions taken in a current period 562 529 Decrease due to settlements — (9 ) Decrease due to lapse of statute of limitations (808 ) (369 ) Balance at end of period $ 2,578 $ 2,937
Schedule Of Interest And Penalties On Income Taxes	The Corporation recorded a liability for interest and penalties related to unrecognized tax benefits in the Consolidated Balance Sheets as follows (in thousands): December 28, 2019 December 29, 2018 Liability related to unrecognized tax benefits $ 279 $ 275 2019 2018 2017 Interest, penalties, and (benefits) $ 4 $ 92 $ (25 )

Fair Value Measurements of Fi_2

Fair Value Measurements of Financial Instruments (Tables)	12 Months Ended
	Dec. 28, 2019
Fair Value Disclosures [Abstract]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis Table	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 December 28, 2019 Cash and cash equivalents (including money market funds) (1) $ 52,073 $ 52,073 $ — $ — Government securities (2) $ 6,339 $ — $ 6,339 $ — Corporate bonds (2) $ 6,323 $ — $ 6,323 $ — Derivative financial instruments (3) $ 276 $ — $ 276 $ — Deferred stock-based compensation (4) $ 7,503 $ — $ 7,503 $ — Balance as of December 29, 2018 Cash and cash equivalents (including money market funds) (1) $ 76,819 $ 76,819 $ — $ — Government securities (2) $ 7,384 $ — $ 7,384 $ — Corporate bonds (2) $ 4,620 $ — $ 4,620 $ — Derivative financial instruments (3) $ 3,797 $ — $ 3,797 $ — Deferred stock-based compensation (4) $ 7,857 $ — $ 7,857 $ — The index below indicates the line item in the 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 other long-term obligations"; Long-term portion - "Other Long-Term Liabilities"

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Tables)	12 Months Ended
	Dec. 28, 2019
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income Loss Table	The following table summarizes 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 Debt 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 1,219 (6 ) (733 ) 714 1,194 Tax (expense) or benefit — (21 ) 270 (263 ) (14 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — 209 209 Balance as of December 30, 2017 $ 31 $ (132 ) $ (5,630 ) $ 2,120 $ (3,611 ) Other comprehensive income (loss) before reclassifications (3,004 ) (31 ) 3,531 1,488 1,984 Tax (expense) or benefit — 7 (830 ) (350 ) (1,173 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — (799 ) (799 ) Balance as of December 29, 2018 $ (2,973 ) $ (156 ) $ (2,929 ) $ 2,459 $ (3,599 ) Other comprehensive income (loss) before reclassifications 61 318 (2,254 ) (1,739 ) (3,614 ) Tax (expense) or benefit — (67 ) 606 403 942 Reclassification of stranded tax impact — — (1,185 ) 446 (739 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — — — (1,063 ) (1,063 ) Balance as of December 28, 2019 $ (2,912 ) $ 95 $ (5,762 ) $ 506 $ (8,073 ) Amounts in parentheses indicate reductions to equity.
Reclassification out of Accumulated Other Comprehensive Income	The following table details the reclassifications from accumulated other comprehensive income (loss) (in thousands): Details about Accumulated Other Comprehensive Income (Loss) Components Affected Line Item in the Statement Where Net Income is Presented 2019 2018 2017 Derivative financial instruments Interest rate swap Interest expense, net $ 1,392 $ 1,045 $ (330 ) Income tax expense (329 ) (246 ) 121 Net of tax $ 1,063 $ 799 $ (209 ) Amounts in parentheses indicate reductions to profit.
Schedule of Stock by Class	The following table provides the details of stock under the MSPPs: 2019 2018 2017 Shares of common stock issued 76,041 74,020 74,694 Average price per share $ 30.67 $ 32.19 $ 35.22 Common stock was issued under the Director Plans as follows: 2019 2018 2017 Director Plan issued shares of common stock 37,269 27,745 27,196
Schedule of Dividends Declared and Paid Per Share	The Corporation declared and paid cash dividends per common share as follows (in dollars): 2019 2018 2017 Dividends per common shares $ 1.21 $ 1.17 $ 1.13
Schedule of Repurchase Agreements	The following table summarizes shares repurchased and settled by the Corporation (in thousands, except share and per share data): 2019 2018 2017 Shares repurchased 2,286,200 755,221 1,462,936 Average price per share $ 36.70 $ 38.96 $ 40.25 Cash purchase price $ (83,907 ) $ (29,424 ) $ (58,887 ) Purchases unsettled as of quarter end 374 354 1,382 Prior year purchases settled in current year (354 ) (1,382 ) — Shares repurchased per cash flow $ (83,887 ) $ (30,452 ) $ (57,505 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 28, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Compensation Costs	The following table details deferred compensation, which is a combination of cash and stock, and the affected line item in the Consolidated Balance Sheets where deferred compensation is presented (in thousands): December 28, 2019 December 29, 2018 Current maturities of other long-term obligations $ 850 $ 2,356 Other long-term liabilities 9,740 8,729 Total deferred compensation $ 10,590 $ 11,085 Total fair-market value of deferred compensation $ 7,503 $ 7,857 Compensation cost charged against operations for the Plan and the 2017 MSPP described in "Note 11. Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity" in the Notes to Consolidated Financial Statements was as follows (in thousands): 2019 2018 2017 Compensation cost $ 6,830 $ 7,317 $ 7,750 The total income tax benefit recognized in the Consolidated Statements of Comprehensive Income for share-based compensation arrangements was as follows (in thousands): 2019 2018 2017 Income tax benefit $ 1,545 $ 1,582 $ 2,581
Schedule of Valuation Assumptions	tock-based compensation expense was estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions by grant year: 2019 2018 2017 Expected term 5 years 5 years 6 years Expected volatility (weighted-average) 33.86 % 34.12 % 38.07 % Expected dividend yield (weighted-average) 2.98 % 2.97 % 2.36 % Risk-free interest rate (weighted-average) 2.52 % 2.66 % 2.17 %
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes the changes in outstanding stock options: Number of Shares Weighted Average Exercise Price Outstanding as of December 31, 2016 3,504,335 $ 31.68 Granted 537,795 46.61 Exercised (446,817 ) 25.55 Forfeited or Expired (33,029 ) 40.81 Outstanding as of December 30, 2017 3,562,284 $ 34.63 Granted 788,301 38.53 Exercised (647,759 ) 26.28 Forfeited or Expired (75,821 ) 38.36 Outstanding as of December 29, 2018 3,627,005 $ 36.89 Granted 637,763 39.64 Exercised (921,900 ) 30.29 Forfeited or Expired (120,143 ) 39.29 Outstanding as of December 28, 2019 3,222,725 $ 39.24
Schedule of Nonvested Restricted Stock Units Activity	A summary of the Corporation’s non-vested stock options and changes during the year are presented below: Number of Shares Weighted Average Grant-Date Fair Value Non-vested as of December 29, 2018 2,001,418 $ 11.46 Granted 637,763 9.84 Vested (920,133 ) 12.47 Forfeited (116,475 ) 10.27 Non-vested as of December 28, 2019 1,602,573 $ 10.32
Stock Option Vested or Expected to Vest and are Exercisable	Information about stock options expected to vest or currently exercisable is as follows: December 28, 2019 Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Exercisable Period (years) Aggregate Intrinsic Value ($000s) Expected to vest 1,484,810 $ 38.95 8.0 $ 1,597 Exercisable 1,620,152 $ 39.46 5.1 $ 3,901
Schedule of Share-based Compensation Arrangement Other Information	Other information for the last three years is as follows (in thousands): 2019 2018 2017 Total fair value of shares vested $ 11,470 $ 7,204 $ 8,057 Total intrinsic value of options exercised $ 5,981 $ 8,917 $ 7,270 Cash received from exercise of stock options $ 27,926 $ 17,021 $ 11,418 Tax benefit realized from exercise of stock options $ 1,353 $ 1,928 $ 2,423 Weighted-average grant-date fair value of options granted $ 9.84 $ 9.72 $ 14.41
Schedule of Share-based Compensation, Restricted Stock Units Activity	The following table summarizes the changes in outstanding RSUs: Number of Shares Weighted-Average Grant Date Fair Value Outstanding as of December 31, 2016 60,500 $ 38.54 Granted — — Vested (18,500 ) 35.36 Forfeited (5,000 ) 51.54 Outstanding as of December 30, 2017 37,000 $ 38.38 Granted 23,224 40.44 Vested (12,000 ) 51.54 Forfeited (2,500 ) 28.90 Outstanding as of December 29, 2018 45,724 $ 36.49 Granted 10,000 36.05 Vested (24,823 ) 33.30 Forfeited (9,289 ) 40.22 Outstanding as of December 28, 2019 21,612 $ 38.41 2019 2018 2017 Value of shares vested $ 827 $ 618 $ 654

Retirement Benefits (Tables)

Retirement Benefits (Tables)	12 Months Ended
	Dec. 28, 2019
Retirement Benefits [Abstract]
Schedule of Costs of Retirement Plans	The following table reconciles the annual contribution (in thousands): 2019 2018 2017 Stock contribution $ 7,237 $ 7,174 $ 7,327 Cash contribution 21,171 21,413 23,834 Total annual contribution $ 28,408 $ 28,587 $ 31,161

Post-Retirement Health Care (Ta

Post-Retirement Health Care (Tables)	12 Months Ended
	Dec. 28, 2019
Retirement Benefits [Abstract]
Components of Net Periodic Postretirement Benefit Cost	The following table sets forth the activity and reporting location of the benefit obligation and plan assets (in thousands): 2019 2018 Change in benefit obligation Benefit obligation at beginning of year $ 19,552 $ 22,933 Service cost 680 853 Interest cost 795 789 Benefits paid (1,607 ) (1,570 ) Actuarial (gain) loss 2,398 (3,453 ) Benefit obligation at end of year $ 21,818 $ 19,552 Change in plan assets Fair value at beginning of year $ — $ — Actual return on assets — — Employer contribution 1,607 1,570 Transferred out — — Benefits paid (1,607 ) (1,570 ) Fair value at end of year $ — $ — Funded Status of Plan $ (21,818 ) $ (19,552 ) Amounts recognized in the Statement of Financial Position consist of: Current liabilities $ 1,081 $ 1,057 Non-current liabilities $ 20,737 $ 18,495 Amounts recognized in Accumulated Other Comprehensive Income (Loss) (before tax) consist of: Actuarial (gain) loss $ 2,384 $ (14 ) Change in Accumulated Other Comprehensive Income (before tax): Amount disclosed at beginning of year $ (14 ) $ 3,565 Actuarial (gain) loss 2,398 (3,453 ) Amortization of transition amount — (126 ) Amount disclosed at end of year $ 2,384 $ (14 )
Schedule of Expected Benefit Payments	Estimated future benefit payments are as follows (in thousands): Fiscal 2020 $ 1,081 Fiscal 2021 $ 1,069 Fiscal 2022 $ 1,069 Fiscal 2023 $ 1,083 Fiscal 2024 $ 1,098 Fiscal 2025 – 2029 $ 5,933
Schedule of Expected Contributions	Expected contributions are as follows (in thousands): Fiscal 2020 $ 1,081
Schedule of Assumptions Used	The discount rate used was as follows: 2019 2018 2017 Discount rate 3.2 % 4.2 % 3.5 %
Schedule of Net Benefit Costs	The following table sets forth the components of net periodic benefit costs (in thousands): 2020 Service cost $ 777 Interest cost 675 Amortization of net (gain) loss 20 Net periodic post-retirement benefit cost $ 1,472

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 28, 2019
Leases [Abstract]
Leases included in the Condensed Consolidated Balance Sheets	Leases included in the Consolidated Balance Sheets consisted of the following (in thousands): Classification December 28, Assets Right-of-use operating leases $ 72,883 Right-of-use finance leases 2,129 Total Right-of-use operating / finance leases $ 75,012 Liabilities Current lease obligations - operating $ 22,219 Current lease obligations - finance 563 Total Current lease obligations - operating / finance 22,782 Long-term lease obligations - operating 58,233 Long-term lease obligations - finance 1,581 Total Long-term lease obligations - operating / finance 59,814 Total lease obligations - operating / finance $ 82,596
Lease Costs Included in the Condensed Consolidated Statements on Comprehensive Income	The following table summarizes cash paid for amounts included in the measurements of lease liabilities and the leased assets obtained in exchange for new operating and finance lease liabilities (in thousands): 2019 Cash paid for amounts included in the measurements of lease liabilities Operating cash flows from operating / finance leases $ 26,446 Financing cash flows from finance leases $ 419 Leased assets obtained in exchange for new operating / finance lease liabilities $ 25,268 Lease costs included in the Consolidated Statements of Comprehensive Income consisted of the following (in thousands): Classification 2019 Operating lease costs Fixed Cost of sales $ 1,803 Selling and administrative expenses 24,149 Short-term / variable Cost of sales 700 Selling and administrative expenses 1,140 Finance lease costs Amortization Cost of sales, selling and administrative, and interest expense 480 Less: Sublease income 181 Total lease costs $ 28,091
Maturities of Finance Lease Liabilities	Maturity of lease liabilities as of December 28, 2019 is as follows (in thousands): Operating Leases (a) Finance Leases (b) Total 2020 $ 25,181 $ 630 $ 25,811 2021 18,597 602 19,199 2022 13,054 516 13,570 2023 10,006 436 10,442 2024 5,745 112 5,857 Thereafter 17,609 — 17,609 Total lease payments 90,192 2,296 92,488 Less: Interest 9,742 150 9,892 Present value of lease liabilities $ 80,450 $ 2,146 $ 82,596 (a) At this time there are no operating lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.2 million of legally binding minimum lease payments for operating leases signed but not yet commenced, which are excluded from operating lease liabilities. (b) At this time there are no finance lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.4 million of legally binding minimum lease payments for finance leases signed but not yet commenced, which are excluded from finance lease liabilities.
Maturities of Operating Lease Liabilities	Maturity of lease liabilities as of December 28, 2019 is as follows (in thousands): Operating Leases (a) Finance Leases (b) Total 2020 $ 25,181 $ 630 $ 25,811 2021 18,597 602 19,199 2022 13,054 516 13,570 2023 10,006 436 10,442 2024 5,745 112 5,857 Thereafter 17,609 — 17,609 Total lease payments 90,192 2,296 92,488 Less: Interest 9,742 150 9,892 Present value of lease liabilities $ 80,450 $ 2,146 $ 82,596 (a) At this time there are no operating lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.2 million of legally binding minimum lease payments for operating leases signed but not yet commenced, which are excluded from operating lease liabilities. (b) At this time there are no finance lease options to extend lease terms that are reasonably certain of being exercised. Currently the Corporation has $0.4 million of legally binding minimum lease payments for finance leases signed but not yet commenced, which are excluded from finance lease liabilities.
Weighted Average Lease Terms and Discount Rates, Lessee	The following table summarizes the weighted-average discount rates and weighted-average remaining lease terms for operating and finance leases as of December 28, 2019 : Weighted-Average Discount Rate (percent) Weighted-Average Remaining Lease Term (years) Operating leases 4.1 % 5.4 Finance leases 3.6 % 4.0
Operating Leases	Commitments for minimum rentals as of December 29, 2018 under non-cancelable leases were as follows (in thousands): Operating Leases 2019 $ 24,387 2020 18,250 2021 13,324 2022 9,082 2023 6,228 Thereafter 10,469 Total minimum lease payments $ 81,740 Rent expense under ASC 840 was as follows (in thousands): 2018 2017 Rent expense $ 31,027 $ 32,158

Reportable Segment Information

Reportable Segment Information (Tables)	12 Months Ended
	Dec. 28, 2019
Segment Reporting [Abstract]
Business Segment Information	Reportable segment data reconciled to the Corporation's consolidated financial statements was as follows (in thousands): 2019 2018 2017 Net Sales: Office furniture $ 1,697,186 $ 1,706,092 $ 1,660,723 Hearth products 549,761 551,803 515,159 Total $ 2,246,947 $ 2,257,895 $ 2,175,882 Income Before Income Taxes: Office furniture (a) $ 103,894 $ 75,965 $ 50,176 Hearth products (b) 94,329 91,367 83,649 General corporate (46,881 ) (39,159 ) (57,135 ) Operating income 151,342 128,173 76,690 Interest expense, net 8,628 9,448 6,078 Total $ 142,714 $ 118,725 $ 70,612 Depreciation and Amortization Expense: Office furniture $ 44,887 $ 44,303 $ 48,435 Hearth products 8,884 8,171 10,109 General corporate 23,656 22,314 14,328 Total $ 77,427 $ 74,788 $ 72,872 Capital Expenditures (including capitalized software): Office furniture $ 41,137 $ 47,860 $ 79,458 Hearth products 12,225 8,854 17,356 General corporate 13,523 6,982 30,577 Total $ 66,885 $ 63,696 $ 127,391 Identifiable Assets: Office furniture $ 874,913 $ 797,574 $ 821,767 Hearth products 364,653 352,060 347,189 General corporate 212,946 252,210 222,594 Total $ 1,452,512 $ 1,401,844 $ 1,391,550 (a) Included in operating profit for the office furniture segment are pretax charges of $2.4 million , $16.4 million , and $32.5 million , for restructuring and impairment charges in 2019 , 2018 , and 2017 , respectively. (b) Included in operating profit for the hearth products segment are pretax charges of $1.2 million and $4.9 million for closing facilities in 2018 and 2017 .
Net Sales by Product Category	The Corporation's net sales by product category were as follows (in thousands): 2019 2018 2017 Systems and storage $ 951,965 $ 1,015,900 $ 1,069,518 Seating 583,245 598,722 536,501 Other 161,976 91,470 54,704 Hearth products 549,761 551,803 515,159 $ 2,246,947 $ 2,257,895 $ 2,175,882

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Cash, Cash Equivalents and Investments) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Schedule of Investments [Line Items]
Cash and cash equivalents	$ 52,073	$ 76,819
Short-term investments	1,096	1,327
Other Assets	13,066	10,677
Amortized cost basis of debt securities	12,542	12,202
Debt securities
Schedule of Investments [Line Items]
Cash and cash equivalents	0	0
Short-term investments	1,096	1,327
Other Assets	11,566	10,677
Equity investment
Schedule of Investments [Line Items]
Cash and cash equivalents	0	0
Short-term investments	0	0
Other Assets	1,500	0
Cash and money market accounts
Schedule of Investments [Line Items]
Cash and cash equivalents	52,073	76,819
Short-term investments	0	0
Other Assets	$ 0	$ 0

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Allowance for doubtful accounts) (Details) - Allowance for doubtful accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 3,867	$ 1,904	$ 2,140
Adjustments to allowance	508	2,440	846
Amounts written off, net of recoveries and other adjustments	816	477	1,082
Balance at end of period	$ 3,559	$ 3,867	$ 1,904

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Inventories) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Inventory, Net [Abstract]
Finished products	$ 118,633	$ 97,398
Materials and work in process	75,526	94,161
Last-in, first-out (LIFO) allowance	(30,694)	(34,381)
Inventories, net	$ 163,465	$ 157,178
Inventory valued by the LIFO costing method	65.00%	81.00%
Effect of LIFO inventory, decrease (increase) in cost of goods sold	$ (2,200)	$ (500)

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 53,022	$ 51,063	$ 56,494
Land improvements | Minimum
Property, Plant and Equipment [Line Items]
Useful life	10 years
Land improvements | Maximum
Property, Plant and Equipment [Line Items]
Useful life	20 years
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Useful life	10 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Useful life	40 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	12 years

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Accounts Payable) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Accounting Policies [Abstract]
Trade accounts payable	$ 227,557	$ 221,395
Compensation	53,147	52,227
Profit sharing and retirement expense	28,264	28,300
Marketing expenses	46,344	36,529
Freight	15,998	13,892
Other accrued expenses	81,892	76,522
Accounts payable and accrued expenses	$ 453,202	$ 428,865

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Product Warranties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017	Dec. 28, 2019	Dec. 29, 2018
Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 15,450	$ 15,388	$ 15,250
Accruals for warranties issued during period	19,600	22,697	20,075
Adjustments related to pre-existing warranties	906	233	194
Settlements made during the period	(20,091)	(22,868)	(20,131)
Balance at end of period	15,865	15,450	15,388
Product Warranties Disclosures [Abstract]
Current - in the next twelve months				$ 7,940	$ 9,455
Long-term - beyond one year				7,925	5,995
Standard product warranty accrual	$ 15,865	$ 15,388	$ 15,388	$ 15,865	$ 15,450

Summary of Significant Accou_10

Summary of Significant Accounting Policies (Product Development Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Accounting Policies [Abstract]
Research and development costs	$ 34,699	$ 33,420	$ 31,846

Summary of Significant Accou_11

Summary of Significant Accounting Policies (Freight Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Disaggregation of Revenue [Line Items]
Cost of sales	$ 1,413,185	$ 1,422,857	$ 1,391,894
Freight expense
Disaggregation of Revenue [Line Items]
Cost of sales	$ 123,667	$ 134,190	$ 119,096

Summary of Significant Accou_12

Summary of Significant Accounting Policies (Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Numerator:
Numerator for both basic and diluted EPS attributable to HNI Corporation net income	$ 110,505	$ 93,377	$ 89,795
Denominators:
Denominator for basic EPS weighted- average common shares outstanding (in shares)	43,101,000	43,639,000	43,839,000
Potentially dilutive shares from stock-based compensation plans (shares)	394,000	689,000	1,001,000
Denominator for diluted EPS (shares)	43,495,000	44,328,000	44,840,000
Earnings per share - basic (in dollars per share)	$ 2.56	$ 2.14	$ 2.05
Earnings per share - diluted (in dollars per share)	$ 2.54	$ 2.11	$ 2
Stock Compensation Plan
Denominators:
Common stock equivalents excluded because their inclusion would be anti-dilutive (in shares)	2,131,000	1,508,000	809,000

Summary of Significant Accou_13

Summary of Significant Accounting Policies (Insurance Liabilities) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Accounting Policies [Abstract]
General, auto, product, and workers' compensation liabilities	$ 26,233	$ 30,227

Revenue from Contracts with C_3

Revenue from Contracts with Customers Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 2,246,947	$ 2,257,895	$ 2,175,882
Office Furniture | Supplies-driven channel
Disaggregation of Revenue [Line Items]
Net sales	891,997	904,292
Office Furniture | Contract channel
Disaggregation of Revenue [Line Items]
Net sales	805,189	801,800
Hearth Products | Hearth
Disaggregation of Revenue [Line Items]
Net sales	$ 549,761	$ 551,803

Revenue from Contracts with C_4

Revenue from Contracts with Customers Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Revenue from Contract with Customer [Abstract]
Trade receivables	$ 278,124	$ 259,075
Contract assets (current)	857	529
Contract assets (long-term)	2,700	2,188
Contract liabilities	$ 54,972	$ 44,858

Revenue from Contracts with C_5

Revenue from Contracts with Customers Change in Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Contract assets increase (decrease)
Contract assets recognized	$ 1,313	$ 2,100
Reclassification of contract assets to contra-revenue	(473)	(483)
Contract asset impairment		(1,550)
Net change	840	67
Contract liabilities (increase) decrease
Contract liabilities recognized and recorded to contra-revenue as a result of performance obligations satisfied	(147,830)	(127,454)
Contract liabilities paid	138,015	132,909
Cash received in advance and not recognized as revenue	(67,938)	(54,167)
Reclassification of cash received in advance to revenue as a result of performance obligations satisfied	67,639	58,304
Impact of business combination		77
Net change	$ (10,114)	$ 9,669

Revenue from Contracts with C_6

Revenue from Contracts with Customers Comprehensive Income related to Contract Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Revenue from Contract with Customer [Abstract]
Revenue recognized related to contract liabilities	$ 8.3	$ 12.5

Restructuring and Impairment _3

Restructuring and Impairment Charges (Schedule of Restructuring and Related Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Restructuring and Related Activities [Abstract]
Cost of sales - accelerated depreciation	$ 0	$ 0	$ 10,327
Restructuring charges	2,371	2,325	6,205
Goodwill and long-lived asset impairments	0	15,200	20,947
Valuation allowance of long-term note receivable	0	(1,800)	10,264
Restructuring and impairment charges	$ 2,371	$ 15,725	$ 37,416

Restructuring and Impairment _4

Restructuring and Impairment Charges (Schedule of Restructuring Reserve by Type of Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Restructuring Reserve [Roll Forward]
Restructuring reserve at beginning of period	$ 286	$ 1,859	$ 2,704
Restructuring charges	2,371	2,325	6,205
Cash payments	(1,723)	(3,898)	(7,050)
Restructuring reserve at end of period	934	286	1,859
Severance Costs
Restructuring Reserve [Roll Forward]
Restructuring reserve at beginning of period	136	1,343	2,704
Restructuring charges	1,977	355	1,436
Cash payments	(1,451)	(1,562)	(2,797)
Restructuring reserve at end of period	662	136	1,343
Facility Exit Costs & Other
Restructuring Reserve [Roll Forward]
Restructuring reserve at beginning of period	150	516	0
Restructuring charges	394	1,970	4,769
Cash payments	(272)	(2,336)	(4,253)
Restructuring reserve at end of period	$ 272	$ 150	$ 516

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Cash paid for:
Interest paid, net of capitalized interest	$ 9,867	$ 9,882	$ 6,236
Income taxes paid	21,181	11,465	13,733
Changes in accrued expenses due to:
Purchases of property and equipment	(8,476)	5,895	(10,370)
Purchases of capitalized software	$ 653	$ (2,497)	$ (237)

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Schedule of Goodwill and Other Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 270,820	$ 270,788	$ 279,505
Definite-lived intangible assets	146,040	163,714
Indefinite-lived intangible assets	28,849	28,788
Intangible assets, net (including goodwill)	$ 445,709	$ 463,290

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Goodwill) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 28, 2019	Dec. 28, 2019	Dec. 29, 2018
Goodwill [Roll Forward]
Goodwill, gross beginning balance		$ 315,307,000	$ 311,856,000
Accumulated impairment losses, beginning balance		(44,519,000)	(32,351,000)
Goodwill, net beginning balance		270,788,000	279,505,000
Goodwill acquired during the year			3,463,000
Impairment losses	$ 0		(12,168,000)
Foreign currency translation adjustment		32,000	(12,000)
Goodwill, gross ending balance	315,339,000	315,339,000	315,307,000
Accumulated impairment losses, ending balance	(44,519,000)	(44,519,000)	(44,519,000)
Goodwill, net ending balance	270,820,000	270,820,000	270,788,000
Office Furniture
Goodwill [Roll Forward]
Goodwill, gross beginning balance		128,645,000	128,657,000
Accumulated impairment losses, beginning balance		(44,376,000)	(32,208,000)
Goodwill, net beginning balance		84,269,000	96,449,000
Goodwill acquired during the year			0
Impairment losses			(12,168,000)
Foreign currency translation adjustment		32,000	(12,000)
Goodwill, gross ending balance	128,677,000	128,677,000	128,645,000
Accumulated impairment losses, ending balance	(44,376,000)	(44,376,000)	(44,376,000)
Goodwill, net ending balance	84,301,000	84,301,000	84,269,000
Hearth Products
Goodwill [Roll Forward]
Goodwill, gross beginning balance		186,662,000	183,199,000
Accumulated impairment losses, beginning balance		(143,000)	(143,000)
Goodwill, net beginning balance		186,519,000	183,056,000
Goodwill acquired during the year			3,463,000
Impairment losses			0
Foreign currency translation adjustment		0	0
Goodwill, gross ending balance	186,662,000	186,662,000	186,662,000
Accumulated impairment losses, ending balance	(143,000)	(143,000)	(143,000)
Goodwill, net ending balance	$ 186,519,000	$ 186,519,000	$ 186,519,000

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Other Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net definite-lived intangible assets
Gross	$ 288,444	$ 281,718
Accumulated Amortization	142,404	118,004
Net	146,040	163,714
Capitalized software	18,130	17,109	$ 9,389
Other definite-lived intangibles	6,275	6,615	$ 6,989
Amortization expense
2020	23,800
2021	22,700
2022	19,700
2023	17,500
2024	16,500
Patents
Net definite-lived intangible assets
Gross	40	40
Accumulated Amortization	40	34
Net	0	6
Software
Net definite-lived intangible assets
Gross	176,836	170,274
Accumulated Amortization	67,541	49,561
Net	109,295	120,713
Trademarks and trade names
Net definite-lived intangible assets
Gross	7,564	7,564
Accumulated Amortization	3,381	2,721
Net	4,183	4,843
Customer lists and other
Net definite-lived intangible assets
Gross	104,004	103,840
Accumulated Amortization	71,442	65,688
Net	$ 32,562	$ 38,152

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets (Indefinite Lived Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 28,849	$ 28,788
Trademarks and trade names
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 28,849	$ 28,788

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 28, 2019	Sep. 30, 2017	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Goodwill [Line Items]
Gain on sale and license of intangible assets		$ 6,000,000
Goodwill impairment	$ 0			$ 12,168,000
Goodwill	270,820,000		$ 270,820,000	270,788,000	$ 279,505,000
Office Furniture
Goodwill [Line Items]
Goodwill impairment				12,168,000
Goodwill	84,301,000		84,301,000	84,269,000	$ 96,449,000
Office Furniture | Office furniture reporting unit one
Goodwill [Line Items]
Goodwill	$ 6,900,000		$ 6,900,000
Percentage of fair value in excess of carrying amount	68.00%		68.00%
Office Furniture | Office furniture reporting unit two
Goodwill [Line Items]
Goodwill impairment				$ 12,200,000
Goodwill	$ 7,500,000		$ 7,500,000
Percentage of fair value in excess of carrying amount	15.00%		15.00%
Discount rate utilized for each reporting unit with rates range (percent)			14.00%
Terminal growth (percent)			3.00%
Decrease in reporting unit due to 100 basis point increase in discount rate			$ 2,800,000
Decrease in reporting unit due to 100 basis point decrease in long-term growth rate			$ 1,100,000
Office Furniture | Office furniture reporting unit two | Minimum
Goodwill [Line Items]
Near term growth (percent)			2.00%
Office Furniture | Office furniture reporting unit two | Maximum
Goodwill [Line Items]
Near term growth (percent)			5.50%
Office Furniture | Office furniture reporting unit three
Goodwill [Line Items]
Goodwill	$ 14,100,000		$ 14,100,000
Percentage of fair value in excess of carrying amount	11.00%		11.00%
Discount rate utilized for each reporting unit with rates range (percent)			15.00%
Terminal growth (percent)			3.00%
Decrease in reporting unit due to 100 basis point increase in discount rate			$ 7,900,000
Decrease in reporting unit due to 100 basis point decrease in long-term growth rate			$ 1,800,000
Office Furniture | Office furniture reporting unit three | Minimum
Goodwill [Line Items]
Near term growth (percent)			10.00%
Office Furniture | Office furniture reporting unit three | Maximum
Goodwill [Line Items]
Near term growth (percent)			51.00%

Long-Term Debt (Schedule of Lon

Long-Term Debt (Schedule of Long-Term Debt) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018	May 31, 2018
Debt Instrument [Line Items]
Total debt	$ 175,229	$ 250,034
Deferred debt issuance costs	(561)	(645)
Less: Current maturities of long-term debt	790	679
Long-term debt	$ 174,439	$ 249,355
Revolving credit facility with interest at a variable rate (December 28, 2019 - 2.8%; December 29, 2018 - 3.5%)
Debt Instrument [Line Items]
Fixed interest rate	2.80%	3.50%
Total debt	$ 75,000	$ 150,000
Fixed rate notes due in 2025 with an interest rate of 4.22%
Debt Instrument [Line Items]
Fixed interest rate	4.22%		4.22%
Total debt	$ 50,000	50,000
Fixed rate notes due in 2028 with an interest rate of 4.40%
Debt Instrument [Line Items]
Fixed interest rate	4.40%		4.40%
Total debt	$ 50,000	50,000
Other amounts
Debt Instrument [Line Items]
Total debt	$ 790	$ 679

Long-Term Debt (Schedule of Mat

Long-Term Debt (Schedule of Maturities of Long-term Debt) (Details) $ in Thousands	Dec. 28, 2019USD ($)
Debt Disclosure [Abstract]
2020	$ 790
2021	0
2022	0
2023	75,000
2024	0
Thereafter	$ 100,000

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($)	May 31, 2018	Dec. 28, 2019	Dec. 29, 2018
Debt Instrument [Line Items]
Long-term debt		$ 175,229,000	$ 250,034,000
Debt issuance costs current		400,000
Debt issuance cost noncurrent		1,000,000
Revolving commitment
Debt Instrument [Line Items]
Outstanding revolving credit facility		75,000,000
Maximum line of credit facility borrowing capacity		450,000,000
Remaining borrowing capacity		375,000,000
Revolving credit facility with interest at a variable rate (December 28, 2019 - 2.8%; December 29, 2018 - 3.5%)
Debt Instrument [Line Items]
Long-term debt		$ 75,000,000	$ 150,000,000
Fixed interest rate		2.80%	3.50%
Private Placement Notes
Debt Instrument [Line Items]
Fair value of debt		$ 116,000,000
Debt issuance cost noncurrent		600,000
Outstanding revolving credit facility		100,000,000
Fixed rate notes due in 2025 with an interest rate of 4.22%
Debt Instrument [Line Items]
Long-term debt		$ 50,000,000	$ 50,000,000
Revolving credit facility	$ 50,000,000
Debt instrument term	7 years
Fixed interest rate	4.22%	4.22%
Fixed rate notes due in 2028 with an interest rate of 4.40%
Debt Instrument [Line Items]
Long-term debt		$ 50,000,000	$ 50,000,000
Revolving credit facility	$ 50,000,000
Debt instrument term	10 years
Fixed interest rate	4.40%	4.40%
Revolving commitment
Debt Instrument [Line Items]
Interest coverage ratio		4
Consolidated leverage ratio		3.5

Income Taxes (Provision for Inc

Income Taxes (Provision for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Current:
Federal	$ 20,122	$ 15,663	$ 9,501
State	5,418	4,877	3,408
Foreign	662	936	789
Current provision	26,202	21,476	13,698
Deferred:
Federal	4,140	4,002	(35,914)
State	1,634	1,320	2,552
Foreign	235	(1,399)	378
Deferred provision	6,009	3,923	(32,984)
Total income tax expense	$ 32,211	$ 25,399	$ (19,286)

Income Taxes (Effective Income

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Income Tax Disclosure [Abstract]
Federal statutory tax expense	$ 29,970	$ 24,943	$ 24,678
State taxes, net of federal tax effect	5,159	3,997	2,197
Credit for increasing research activities	(4,050)	(3,950)	(3,407)
Deduction related to domestic production activities	0	0	(1,537)
Valuation allowance	98	(1,141)	4,232
Federal rate adjustment to deferred taxes	0	0	(45,386)
Equity based compensation	639	(666)	(1,544)
Change in uncertain tax positions	(357)	766	(163)
Foreign income tax rate differential	596	124	2,094
Other – net	156	1,326	(450)
Total income tax expense	$ 32,211	$ 25,399	$ (19,286)

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 28, 2019	Dec. 30, 2017	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Operating Loss Carryforwards [Line Items]
Deferred tax benefit, remeasurement of deferred tax assets and liabilities		$ 45,400
Transition tax		$ 100
Adjustment for completion of 2018 return			$ 156	$ 1,326	$ (450)
Unrecognized tax benefits that would impact effective tax rate			2,600	$ 2,900
Undistributed earnings of foreign subsidiaries			37,000
Income tax on repatriation of foreign earnings			20
Federal Tax Authority
Operating Loss Carryforwards [Line Items]
Adjustment for completion of 2018 return	$ (300)
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards			200
Tax credit carryforward, amount			$ 1,300
Tax credit carryforward expiration period			20 years
Valuation Allowance of Deferred Tax Assets
Operating Loss Carryforwards [Line Items]
Valuation allowances and reserves decrease			$ 3,100

Income Taxes (Deferred Tax Asse

Income Taxes (Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Income Tax Disclosure [Abstract]
Allowance for doubtful accounts	$ 746	$ 897
Compensation	7,243	6,419
Inventory differences	1,445	2,498
Marketing accrual	1,238	1,260
Stock-based compensation	7,680	8,456
Accrued post-retirement benefit obligations	6,287	5,500
Vacation accrual	2,687	2,783
Warranty accrual	3,842	3,761
Net operating loss carryforward	4,522	4,790
Capital loss carryforward	2,011	2,001
Lease liability	17,212
Other – net	8,916	11,413
Total deferred tax assets	63,829	49,778
Deferred income	(4,838)	(4,707)
Goodwill and other intangible assets	(54,951)	(52,468)
Prepaids	(6,867)	(6,536)
Right of use asset	(16,251)
Tax over book depreciation	(57,682)	(59,500)
Total deferred tax liabilities	(140,589)	(123,211)
Valuation allowance	(10,260)	(7,153)
Total net deferred tax liabilities	(87,020)	(80,586)
Long-term net deferred tax assets	176	1,569
Long-term net deferred tax liabilities	$ (87,196)	$ (82,155)

Income Taxes (Valuation Allowan

Income Taxes (Valuation Allowance for Deferred Tax Asset) (Details) - Valuation Allowance of Deferred Tax Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 10,260	$ 7,153	$ 8,664	$ 4,159
Charged to expenses	98	(839)	4,505
Adjustments to balance sheet	3,009	(672)	0
Balance at end of period	$ 10,260	$ 7,153	$ 8,664

Income Taxes (Unrecognized Tax

Income Taxes (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Balance at beginning of period	$ 2,937	$ 2,524
Increases in positions taken in a prior period	14	262
Decreases in positions taken in a prior period	(127)	0
New positions taken in a current period	562	529
Decrease due to settlements	0	(9)
Decrease due to lapse of statute of limitations	(808)	(369)
Balance at end of period	$ 2,578	$ 2,937

Income Taxes (Interest and Pena

Income Taxes (Interest and Penalties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Income Tax Disclosure [Abstract]
Interest, penalties, and (benefits)	$ 4	$ 92	$ (25)
Liability related to unrecognized tax benefits	$ 279	$ 275

Fair Value Measurements of Fi_3

Fair Value Measurements of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 52,073	$ 76,819
Fair Value measurements on a recurring basis
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	52,073	76,819
Derivative financial instruments	276	3,797
Deferred stock-based compensation	7,503	7,857
Fair Value measurements on a recurring basis | 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	52,073	76,819
Derivative financial instruments	0	0
Deferred stock-based compensation	0	0
Fair Value measurements on a recurring basis | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Derivative financial instruments	276	3,797
Deferred stock-based compensation	7,503	7,857
Fair Value measurements on a recurring basis | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	0	0
Derivative financial instruments	0	0
Deferred stock-based compensation	0	0
Government Securities | Fair Value measurements on a recurring basis
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	6,339	7,384
Government Securities | Fair Value measurements on a recurring basis | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	0	0
Government Securities | Fair Value measurements on a recurring basis | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	6,339	7,384
Government Securities | Fair Value measurements on a recurring basis | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	0	0
Corporate Bonds | Fair Value measurements on a recurring basis
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	6,323	4,620
Corporate Bonds | Fair Value measurements on a recurring basis | Quoted prices in active markets for identical assets (Level 1)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	0	0
Corporate Bonds | Fair Value measurements on a recurring basis | Significant other observable inputs (Level 2)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	6,323	4,620
Corporate Bonds | Fair Value measurements on a recurring basis | Significant unobservable inputs (Level 3)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	$ 0	$ 0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	$ 563,259	$ 514,577	$ 501,009
Other comprehensive income (loss) before reclassifications	(3,614)	1,984	1,194
Tax (expense) or benefit	942	(1,173)	(14)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(1,063)	(799)	209
Reclassification of stranded tax impact	0
Ending Balance	584,368	563,259	514,577
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(3,599)	(3,611)	(5,000)
Reclassification of stranded tax impact	(739)
Ending Balance	(8,073)	(3,599)	(3,611)
Foreign Currency Translation Adjustment
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(2,973)	31	(1,188)
Other comprehensive income (loss) before reclassifications	61	(3,004)	1,219
Tax (expense) or benefit	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0	0
Reclassification of stranded tax impact	0
Ending Balance	(2,912)	(2,973)	31
Unrealized Gains (Losses) on Debt Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(156)	(132)	(105)
Other comprehensive income (loss) before reclassifications	318	(31)	(6)
Tax (expense) or benefit	(67)	7	(21)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0	0
Reclassification of stranded tax impact	0
Ending Balance	95	(156)	(132)
Pension and Post-retirement Liabilities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	(2,929)	(5,630)	(5,167)
Other comprehensive income (loss) before reclassifications	(2,254)	3,531	(733)
Tax (expense) or benefit	606	(830)	270
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0	0
Reclassification of stranded tax impact	(1,185)
Ending Balance	(5,762)	(2,929)	(5,630)
Derivative Financial Instruments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning Balance	2,459	2,120	1,460
Other comprehensive income (loss) before reclassifications		1,488	714
Tax (expense) or benefit		(350)	(263)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax		(799)	209
Ending Balance		$ 2,459	$ 2,120
Derivative Financial Instruments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Other comprehensive income (loss) before reclassifications	(1,739)
Tax (expense) or benefit	403
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(1,063)
Reclassification of stranded tax impact	446
Ending Balance	$ 506

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Narrative) (Details)	1 Months Ended	12 Months Ended
	Aug. 31, 2019USD ($)	Dec. 28, 2019USD ($)hourshares	Dec. 29, 2018USD ($)	Mar. 31, 2016USD ($)	May 31, 2007shares	Jan. 01, 2007shares
Schedule of Shareholders' Equity [Line Items]
Derivative asset			$ 300,000
Accumulated other comprehensive income (loss)		$ (8,073,000)	$ (3,599,000)
Term of employment agreement		2 years
Certain officers
Schedule of Shareholders' Equity [Line Items]
Change in control percentage		20.00%
Percent of board members		0.3333
Term of employment agreement		2 years
Number of times annual salary		200.00%
Corporation's Chairman, President and CEO
Schedule of Shareholders' Equity [Line Items]
Number of times annual salary		300.00%
Director plan
Schedule of Shareholders' Equity [Line Items]
Available for future issuance (shares) | shares					300,000
Purchase Plan
Schedule of Shareholders' Equity [Line Items]
Available for future issuance (shares) | shares						800,000
Rights to purchase stock, minimum working hours per week | hour		20
Rights to purchase stock, minimum working months per year		5 months
Price of repurchased stock as percent of closing price on the exercise date		85.00%
Maximum amount fair value for purchase of common stock		$ 25,000
Shares available for future issuance (shares) | shares		593,223
Interest rate swap
Schedule of Shareholders' Equity [Line Items]
Derivative notional amount	$ 75,000,000			$ 150,000,000
Fixed interest rate	1.42%			1.29%
Proceeds from derivative instrument	$ 500,000
Gain (loss) on derivative	$ 500,000
Accumulated other comprehensive income (loss)		$ 500,000
Common Stock
Schedule of Shareholders' Equity [Line Items]
Remaining authorized repurchase amount		$ 164,700,000

Accumulated Other Comprehensi_5

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Reclassifications from Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income tax expense	$ (32,211)	$ (25,399)	$ 19,286
Net income	110,503	93,326	89,898
Reclassifications from accumulated other comprehensive income (loss) | Derivative financial instruments | Interest rate swap
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense, net	1,392	1,045	(330)
Income tax expense	(329)	(246)	121
Net income	$ 1,063	$ 799	$ (209)

Accumulated Other Comprehensi_6

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Director Plan Issued Common Stock) (Details) - shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Director plan
Class of Stock [Line Items]
Corporation common stock issued (shares)	37,269	27,745	27,196

Accumulated Other Comprehensi_7

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Dividends Declared and Paid per Share) (Details) - $ / shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Equity [Abstract]
Dividends (in dollars per share)	$ 1.21	$ 1.17	$ 1.13

Accumulated Other Comprehensi_8

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Common Stock Issued) (Details) - Purchase Plan - $ / shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Class of Stock [Line Items]
Common stock issued (shares)	76,041	74,020	74,694
Common stock issued at average price (in dollars per share)	$ 30.67	$ 32.19	$ 35.22

Accumulated Other Comprehensi_9

Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity Accumulated Other Comprehensive Income (Loss) and Shareholders' Equity (Share Repurchase) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Class of Stock [Line Items]
Purchase of HNI Corporation common stock	$ 83,887	$ 30,452	$ 57,505
Common Stock
Class of Stock [Line Items]
Stock repurchased during period (shares)	2,286,200	755,221	1,462,936
Average price of shares repurchased during period (in dollars per share)	$ 36.70	$ 38.96	$ 40.25
Cash purchase price	$ (83,907)	$ (29,424)	$ (58,887)
Purchases unsettled as of quarter end	374	354	1,382
Prior year purchases settled in current year	(354)	(1,382)	0
Purchase of HNI Corporation common stock	$ 83,887	$ 30,452	$ 57,505

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) shares in Millions, $ in Millions	12 Months Ended
	Dec. 28, 2019USD ($)shares
Non-vested Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 3.1
Nonvested stock, weighted average recognition period	1 year 1 month 6 days
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (years)	3 years
Unrecognized compensation cost	$ 0.4
Nonvested stock, weighted average recognition period	1 year
Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future issuance (shares) | shares	2.1
Exercised period (years)	10 years
Plan | Cliff vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (years)	4 years

Stock-Based Compensation (Compe

Stock-Based Compensation (Compensation Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Payment Arrangement [Abstract]
Compensation cost	$ 6,830	$ 7,317	$ 7,750

Stock-Based Compensation (Incom

Stock-Based Compensation (Income Tax Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Payment Arrangement [Abstract]
Income tax benefit	$ 1,545	$ 1,582	$ 2,581

Stock-Based Compensation (Valua

Stock-Based Compensation (Valuation Assumptions) (Details)	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Payment Arrangement [Abstract]
Expected term	5 years	5 years	6 years
Expected volatility (weighted-average)	33.86%	34.12%	38.07%
Expected dividend yield (weighted-average)	2.98%	2.97%	2.36%
Risk-free interest rate (weighted-average)	2.52%	2.66%	2.17%

Stock-Based Compensation (Outst

Stock-Based Compensation (Outstanding Stock Option Activity) (Details) - $ / shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Number of Shares
Outstanding, Beginning Balance (shares)	3,627,005	3,562,284	3,504,335
Granted (shares)	637,763	788,301	537,795
Exercised (shares)	(921,900)	(647,759)	(446,817)
Forfeited or Expired (shares)	(120,143)	(75,821)	(33,029)
Outstanding, Ending Balance (shares)	3,222,725	3,627,005	3,562,284
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)	$ 36.89	$ 34.63	$ 31.68
Granted (in dollars per share)	39.64	38.53	46.61
Exercised (in dollars per share)	30.29	26.28	25.55
Forfeited or Expired (in dollars per share)	39.29	38.36	40.81
Outstanding, Ending Balance (in dollars per share)	$ 39.24	$ 36.89	$ 34.63

Stock-Based Compensation (Non-v

Stock-Based Compensation (Non-vested Stock Option Activity) (Details) - Non-vested Stock Options	12 Months Ended
	Dec. 28, 2019$ / sharesshares
Number of Shares
Outstanding, Beginning Balance (shares) | shares	2,001,418
Granted (shares) | shares	637,763
Vested (shares) | shares	(920,133)
Forfeited (shares) | shares	(116,475)
Outstanding, Ending Balance (shares) | shares	1,602,573
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share) | $ / shares	$ 11.46
Granted (in dollars per share) | $ / shares	9.84
Vested (in dollars per share) | $ / shares	12.47
Forfeited (in dollars per share) | $ / shares	10.27
Outstanding, Ending Balance (in dollars per share) | $ / shares	$ 10.32

Stock-Based Compensation (Stock

Stock-Based Compensation (Stock Option Vested or Expected to Vest and are Exercisable) (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)$ / sharesshares
Expected to vest
Number (shares) | shares	1,484,810
Weighted-Average Exercise Price (in dollars per share) | $ / shares	$ 38.95
Weighted-Average Remaining Exercisable Period (years)	8 years
Aggregate Intrinsic Value ($000s) | $	$ 1,597
Exercisable
Number (shares) | shares	1,620,152
Weighted-Average Exercise Price (in dollars per share) | $ / shares	$ 39.46
Weighted-Average Remaining Exercisable Period (years)	5 years 1 month 6 days
Aggregate Intrinsic Value ($000s) | $	$ 3,901

Stock-Based Compensation (Other

Stock-Based Compensation (Other Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based Payment Arrangement [Abstract]
Total fair value of shares vested	$ 11,470	$ 7,204	$ 8,057
Total intrinsic value of options exercised	5,981	8,917	7,270
Cash received from exercise of stock options	27,926	17,021	11,418
Tax benefit realized from exercise of stock options	$ 1,353	$ 1,928	$ 2,423
Weighted-average grant-date fair value of option granted (in dollars per share)	$ 9.84	$ 9.72	$ 14.41

Stock-Based Compensation (Out_2

Stock-Based Compensation (Outstanding RSU Activity) (Details) - RSUs - $ / shares	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Number of Shares
Outstanding, Beginning Balance (shares)	45,724	37,000	60,500
Granted (shares)	10,000	23,224	0
Vested (shares)	(24,823)	(12,000)	(18,500)
Forfeited (shares)	(9,289)	(2,500)	(5,000)
Outstanding, Ending Balance (shares)	21,612	45,724	37,000
Weighted Average Exercise Price
Outstanding, Beginning Balance (in dollars per share)	$ 36.49	$ 38.38	$ 38.54
Granted (in dollars per share)	36.05	40.44	0
Vested (in dollars per share)	33.30	51.54	35.36
Forfeited (in dollars per share)	40.22	28.90	51.54
Outstanding, Ending Balance (in dollars per share)	$ 38.41	$ 36.49	$ 38.38

Stock-Based Compensation (RSU's

Stock-Based Compensation (RSU's Vested) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of shares vested	$ 827	$ 618	$ 654

Stock-Based Compensation (Defer

Stock-Based Compensation (Deferred Compensation) (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Share-based Payment Arrangement [Abstract]
Current maturities of other long-term obligations	$ 850	$ 2,356
Other long-term liabilities	9,740	8,729
Total deferred compensation	10,590	11,085
Total fair-market value of deferred compensation	$ 7,503	$ 7,857

Retirement Benefits (Details)

Retirement Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Retirement Benefits [Abstract]
Stock contribution	$ 7,237	$ 7,174	$ 7,327
Cash contribution	21,171	21,413	23,834
Total annual contribution	$ 28,408	$ 28,587	$ 31,161

Post-Retirement Health Care (Sc

Post-Retirement Health Care (Schedule of Cost of Retirement Plans) (Details) - Postretirement Health Coverage - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018
Change in benefit obligation
Benefit obligation at beginning of year	$ 19,552	$ 22,933
Service cost	680	853
Interest cost	795	789
Benefits paid	(1,607)	(1,570)
Actuarial (gain) loss	2,398	(3,453)
Benefit obligation at end of year	21,818	19,552
Change in plan assets
Fair value at beginning of year	0	0
Actual return on assets	0	0
Employer contribution	1,607	1,570
Transferred out	0	0
Benefits paid	(1,607)	(1,570)
Fair value at end of year	0	0
Funded Status of Plan	(21,818)	(19,552)
Amounts recognized in the Statement of Financial Position consist of:
Current liabilities	1,081	1,057
Non-current liabilities	20,737	18,495
Amounts recognized in Accumulated Other Comprehensive Income (Loss) (before tax) consist of:
Actuarial (gain) loss	2,384	(14)
Change in Accumulated Other Comprehensive Income (before tax):
Amount disclosed at beginning of year	(14)	3,565
Actuarial (gain) loss	2,398	(3,453)
Amortization of transition amount	0	(126)
Amount disclosed at end of year	$ 2,384	$ (14)

Post-Retirement Health Care (Es

Post-Retirement Health Care (Estimated Future Benefit Payments) (Details) - Postretirement Health Coverage $ in Thousands	Dec. 28, 2019USD ($)
Defined Benefit Plan Disclosure [Line Items]
Fiscal 2020	$ 1,081
Fiscal 2021	1,069
Fiscal 2022	1,069
Fiscal 2023	1,083
Fiscal 2024	1,098
Fiscal 2025 – 2029	5,933
Expected Contributions During Fiscal 2019	$ 1,081

Post-Retirement Health Care Pos

Post-Retirement Health Care Post-Retirement Health Care (Valuation Assumptions) (Details) - Postretirement Health Coverage	Dec. 29, 2019	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Discount rate		3.20%	4.20%	3.50%
Scenario, Forecast
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.20%

Post-Retirement Health Care (Co

Post-Retirement Health Care (Components of Net Periodic Post-retirement Benefit Cost) (Details) - Scenario, Forecast - Postretirement Health Coverage $ in Thousands	12 Months Ended
	Dec. 28, 2020USD ($)
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 777
Interest cost	675
Amortization of net (gain) loss	20
Net periodic post-retirement benefit cost	$ 1,472

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018USD ($)	Dec. 28, 2019USD ($)lease_extension	Dec. 30, 2018USD ($)	Dec. 29, 2018USD ($)
Sale Leaseback Transaction [Line Items]
Retained earnings		$ 529,723		$ 504,909
Right-of-use Operating / Finance Leases		75,012
Operating and finance leases liability		$ 82,596
Manufacturing Facility
Sale Leaseback Transaction [Line Items]
Deferred gain				$ 5,100
Term of lease	10 years
Net proceeds	$ 16,900
Impact of Implementation of Lease Guidance
Sale Leaseback Transaction [Line Items]
Retained earnings			$ 3,000
Right-of-use asset and liability, net			300
Right-of-use Operating / Finance Leases			73,800
Operating and finance leases liability			82,000
Impact of Implementation of Lease Guidance | Manufacturing Facility
Sale Leaseback Transaction [Line Items]
Deferred gain			$ 3,300
Real Estate
Sale Leaseback Transaction [Line Items]
Number of options to extend | lease_extension		1
Minimum | Real Estate
Sale Leaseback Transaction [Line Items]
Renewal term		1 year
Maximum | Real Estate
Sale Leaseback Transaction [Line Items]
Renewal term		10 years
Leased Assets | Real Estate
Sale Leaseback Transaction [Line Items]
Concentration risk, percentage		86.00%
Leased Assets | Equipment
Sale Leaseback Transaction [Line Items]
Concentration risk, percentage		14.00%

Leases - Leases included in the

Leases - Leases included in the Condensed Consolidated Balance Sheets (Details) $ in Thousands	Dec. 28, 2019USD ($)
Assets
Right-of-use operating leases	$ 72,883
Right-of-use finance leases	2,129
Total Right-of-use operating / finance leases	75,012
Current
Current lease obligations - operating	22,219
Current lease obligations - finance	563
Total Current lease obligations - operating / finance	22,782
Non-current
Long-term lease obligations - operating	58,233
Long-term lease obligations - finance	1,581
Total Long-term lease obligations - operating / finance	59,814
Present value of operating lease and finance lease liabilities	$ 82,596

Leases - Lease Costs included i

Leases - Lease Costs included in the Condensed Consolidated Statements on Comprehensive Income (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)
Finance lease costs
Sublease Income	$ 181
Total lease costs	28,091
Cost of sales
Lessee, Lease, Description [Line Items]
Fixed	1,803
Short-term / variable	700
Finance lease costs
Amortization	480
Selling and administrative expenses
Lessee, Lease, Description [Line Items]
Fixed	24,149
Short-term / variable	$ 1,140

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details)	Dec. 28, 2019USD ($)
Operating Leases
2020	$ 25,181,000
2021	18,597,000
2022	13,054,000
2023	10,006,000
2024	5,745,000
Thereafter	17,609,000
Total lease payments	90,192,000
Less: Interest	9,742,000
Present value of lease liabilities	80,450,000
Finance Leases
2020	630,000
2021	602,000
2022	516,000
2023	436,000
2024	112,000
Thereafter	0
Total lease payments	2,296,000
Less: Interest	150,000
Present value of lease liabilities	2,146,000
Total
2020	25,811,000
2021	19,199,000
2022	13,570,000
2023	10,442,000
2024	5,857,000
Thereafter	17,609,000
Total lease payments	92,488,000
Less: Interest	9,892,000
Present value of operating lease and finance lease liabilities	82,596,000
Payments for leases with option to extend	0
Operating lease payments related to leases not yet commenced	200,000
Finance lease payments related to options to extend lease terms	0
Minimum lease payments for leases signed but not yet commenced	$ 400,000

Leases - Weighted-Average Remai

Leases - Weighted-Average Remaining Lease Terms and Discount Rates for Operating and Finance Leases (Details)	Dec. 28, 2019
Weighted-Average Discount Rate (percent)
Operating leases	4.10%
Finance leases	3.60%
Weighted-Average Remaining Lease Term (years)
Operating leases	5 years 4 months 24 days
Finance leases	4 years

Leases - Cash Paid for Amounts

Leases - Cash Paid for Amounts Included in the Measurements of Lease Liabilities and Leased Assets (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)
Cash paid for amounts included in the measurements of lease liabilities
Operating cash flows from operating / finance leases	$ 26,446
Financing cash flows from finance leases	419
Leased assets obtained in exchange for new operating / finance lease liabilities	$ 25,268

Leases - Disclosures under Topi

Leases - Disclosures under Topic 840 (Details)	12 Months Ended
	Dec. 28, 2019USD ($)	Dec. 29, 2018USD ($)capital_lease	Dec. 30, 2017USD ($)capital_lease
Operating Leases
2019		$ 24,387,000
2020		18,250,000
2021		13,324,000
2022		9,082,000
2023		6,228,000
Thereafter		10,469,000
Total minimum lease payments		$ 81,740,000
Number of capitalized leases | capital_lease		0	0
Rent expense		$ 31,027,000	$ 32,158,000
Contingent rent expense under operating leases	$ 0		$ 0

Guarantees, Commitments and C_2

Guarantees, Commitments and Contingencies (Details) $ in Millions	Dec. 28, 2019USD ($)
Financing instruments, insurance policies and payment obligations
Guarantor Obligations [Line Items]
Letters of credit	$ 24
Trade letters of credit and bankers' acceptances
Guarantor Obligations [Line Items]
Letters of credit	$ 1

Reportable Segment Informatio_2

Reportable Segment Information (Business Segment Information) (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)segment	Dec. 29, 2018USD ($)	Dec. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of business segments | segment	2
Net sales	$ 2,246,947	$ 2,257,895	$ 2,175,882
Operating income	151,342	128,173	76,690
Interest expense, net	8,628	9,448	6,078
Total	142,714	118,725	70,612
Depreciation and Amortization Expense:	77,427	74,788	72,872
Capital Expenditures (including capitalized software):	66,885	63,696	127,391
Identifiable Assets:	1,452,512	1,401,844	1,391,550
Restructuring and impairment charges	2,371	15,725	37,416
Office Furniture
Segment Reporting Information [Line Items]
Restructuring and impairment charges	2,400	16,400	32,500
Hearth Products
Segment Reporting Information [Line Items]
Restructuring and impairment charges		1,200	4,900
Operating | Office Furniture
Segment Reporting Information [Line Items]
Net sales	1,697,186	1,706,092	1,660,723
Operating profit	103,894	75,965	50,176
Depreciation and Amortization Expense:	44,887	44,303	48,435
Capital Expenditures (including capitalized software):	41,137	47,860	79,458
Identifiable Assets:	874,913	797,574	821,767
Operating | Hearth Products
Segment Reporting Information [Line Items]
Net sales	549,761	551,803	515,159
Operating profit	94,329	91,367	83,649
Depreciation and Amortization Expense:	8,884	8,171	10,109
Capital Expenditures (including capitalized software):	12,225	8,854	17,356
Identifiable Assets:	364,653	352,060	347,189
General corporate
Segment Reporting Information [Line Items]
General corporate	(46,881)	(39,159)	(57,135)
Depreciation and Amortization Expense:	23,656	22,314	14,328
Capital Expenditures (including capitalized software):	13,523	6,982	30,577
Identifiable Assets:	$ 212,946	$ 252,210	$ 222,594

Reportable Segment Informatio_3

Reportable Segment Information (Net Sales By Product Category) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Revenue from External Customer [Line Items]
Net sales	$ 2,246,947	$ 2,257,895	$ 2,175,882
Systems and storage
Revenue from External Customer [Line Items]
Net sales	951,965	1,015,900	1,069,518
Seating
Revenue from External Customer [Line Items]
Net sales	583,245	598,722	536,501
Other
Revenue from External Customer [Line Items]
Net sales	161,976	91,470	54,704
Hearth Products
Revenue from External Customer [Line Items]
Net sales	$ 549,761	$ 551,803	$ 515,159

Uncategorized Items - a2019form

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 2,999,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 2,999,000