XML 26 R8.htm IDEA: XBRL DOCUMENT v2.4.0.6
Restructuring Charges
 3 Months Ended
Mar. 30, 2013
Restructuring Charges [Abstract]  
Restructuring Charges
3.    Restructuring Charges
 
We account for exit and disposal costs by recognizing a liability for costs associated with an exit or disposal activity at fair value in the period in which it is incurred or when the entity ceases using the right conveyed by a contract (i.e., the right to use a leased property). During the third quarter of fiscal 2011, we entered into an amendment to our corporate headquarters lease in Atlanta, Georgia related to the unoccupied 4100 building, which was exited during fiscal 2007. This amendment released us from our obligations with respect to this unoccupied space as of January 31, 2012, in exchange for a $5.0 million space remittance fee, which was paid in the first quarter of 2012. We also paid $0.9 million in the third quarter of fiscal 2012 and are obligated to pay an additional $0.3 million on or before December 31, 2013 related to contractually obligated tenant improvement reimbursement expense. The provisions relating to the occupied 4300 building remain unchanged. Under the existing provisions, the current term of the lease ends on January 31, 2019.
 
We account for severance and outplacement costs by recognizing a liability for employees’ rights to post-employment benefits. These costs are included in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations for the first three months of fiscal 2013 and the first three months of fiscal 2012, and in “Accrued compensation” on the Consolidated Balance Sheets at March 30, 2013 and December 29, 2012.
 
We completed the transition of our Fremont, California operation to our new facility in Stockton, California.  We incurred approximately $0.9 million of transition costs related to this move in the first quarter of fiscal 2013.