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(7) Facilities Relocation and Other Transition Costs | 3 Months Ended
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Apr. 01, 2012
Consolidation of Facilities [Abstract] |
Consolidation of Facilities | Facilities Relocation and Other Transition Costs As announced in December 2011, we are relocating the Companies’ Atlanta restaurant support center to Ohio. Wendy’s Restaurants expects to expense costs aggregating approximately $28,000 in 2012 and $2,600 in 2013 related to its relocation and other transition activities which are anticipated to be substantially complete by the end of 2012. The costs expected to be expensed in 2013 primarily relate to severance and other costs for employees who will be assisting in the transition activities through the early part of 2013. The components of “Facilities relocation and other transition costs” for the three months ended April 1, 2012, as well as the total expected to be incurred and total incurred since inception are presented in the table below:
|  | Three Months Ended |  | Total Incurred |  | Total Expected
|  | April 1, 2012 |  | Since Inception |  | to be Incurred
Severance, retention and other payroll costs |  | $ | 2,999 |  |  | $ | 8,344 |  |  | $ | 12,849 |
Relocation costs |  | 576 |  |  | 576 |  |  | 6,652 |
Existing facilities closure costs |  | — |  |  | — |  |  | 5,537 |
Consulting and professional fees |  | 885 |  |  | 885 |  |  | 6,042 |
Other |  | 430 |  |  | 415 |  |  | 3,090 |
|  | 4,890 |  |  | 10,220 |  |  | 34,170 |
Accelerated depreciation |  | 641 |  |  | 838 |  |  | 1,925 |
Total |  | $ | 5,531 |  |  | $ | 11,058 |  |  | $ | 36,095 |
The increase in the Total Expected to be Incurred noted above as compared to our 2011 year end estimate relates primarily to professional fees that became determinable during our 2012 first quarter. An analysis of related activity in the facilities relocation and other transition costs accrual which is included in “Accrued expenses and other current liabilities” is as follows:
|  | Balance January 1, 2012 |  | Charges |  | Payments |  | Balance April 1, 2012
Severance, retention and other payroll costs |  | $ | 5,345 |  |  | $ | 2,999 |  |  | $ | (770 | ) |  | $ | 7,574 |
Relocation costs |  | — |  |  | 576 |  |  | (290 | ) |  | 286 |
Consulting and professional fees |  | — |  |  | 885 |  |  | (403 | ) |  | 482 |
Other |  | — |  |  | 430 |  |  | (159 | ) |  | 271 |
|  | $ | 5,345 |  |  | $ | 4,890 |  |  | $ | (1,622 | ) |  | $ | 8,613 |

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