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Property, Plant and Equipment
 12 Months Ended
Dec. 31, 2012
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
Property, Plant and Equipment

Components of property, plant and equipment were as follows:

 
(Dollars in thousands)
 
December 31,
 
2012
 
2011
Land
$
5,952

 
$
8,750

Buildings and improvements
31,087

 
49,917

Machinery and equipment
25,813

 
28,767

Capitalized software
16,798

 
21,422

McCook Facility
12,961

 
—

Furniture and fixtures
6,931

 
5,640

Capital leases
1,694

 
3,501

Vehicles
131

 
131

Construction in progress
7,486

 
8,263

 
108,853

 
126,391

Accumulated depreciation and amortization
(41,698
)
 
(73,689
)
 
$
67,155

 
$
52,702



Because the Company was directly involved in structural improvements to the McCook, Illinois distribution center ("McCook Facility") and made direct payments of $1.0 million for construction costs, under build-to-suit accounting guidance, the Company is required to record the total estimated construction cost of the building as an asset and a corresponding liability for the amount that was paid by the lessor. The asset is being depreciated over the 10 year life of the lease and the liability is being reduced by the non-interest portion of the lease payments. On December 31, 2012, the Company has an asset of $13.0 million with corresponding accumulated depreciation of $0.7 million. Liabilities related to the McCook facility were $11.6 million on December 31, 2012, of which $0.8 million is included in accrued expenses and other liabilities and $10.8 million is included as a Financing Lease Obligation. The financing lease obligation will be amortized over the 10 year lease term. The non-cash increases in assets and liabilities of $8.0 million and $4.0 million in 2012 and 2011, respectively, were not reflected in the Consolidated Statements of Cash Flows.

Construction in progress at December 31, 2012 includes $6.3 million related to equipment to support operations of the McCook Facility and $1.2 million related to various other business improvement projects. The December 31, 2011 construction in progress included $5.6 million related to the construction of the McCook Facility, $1.2 million related to the development of a new website and $1.4 million related to various other business improvement projects.

During 2012, the Company sold four properties that were primarily included in the land and buildings and improvements components. See further details in Note 14 - Sale of Properties.