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Restructuring Charges | 9 Months Ended
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Sep. 28, 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). We account for severance and outplacement costs by recognizing a liability for employees’ rights to post-employment benefits when management has committed to a plan, due to the existence of a post employment benefit agreement. These costs are included in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations and Comprehensive Loss for the third quarter and the first nine months of fiscal 2013 and the third quarter and the first nine months of fiscal 2012, and in “Accrued compensation” on the Consolidated Balance Sheets at September 28, 2013 and December 29, 2012. 2013 Facility Lease Obligation and Severance Costs During the second quarter of fiscal 2013, we announced the 2013 restructuring which included the realignment of headquarters resources and the strategic review of our distribution centers. This review resulted in the Company designating five distribution centers to be sold or closed. These distribution centers were closed or ceased operations during the third quarter of fiscal 2013. In connection with the 2013 restructuring and the change in executive leadership, referred to in “Note 2 – Summary of Significant Accounting Policies”, the Company has recognized severance related charges of $0.4 million and $4.7 million in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations and Comprehensive Loss during the third quarter and the first nine months of fiscal 2013, respectively. In addition, the Company has recognized facility lease obligation charges of $1.4 million for two closed facilities in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations and Comprehensive Loss during the third quarter and the first nine months of fiscal 2013. The table below summarizes the balance of reduction in force activities and the related accrued facility lease obligation reserve and the changes in the accrual for the third quarter of fiscal 2013 (in thousands):
|  | Reduction in Force Activities |  |  | Facility Lease Obligation |  |  | Total |
Balance at June 29, 2013 |  | $ | 4,331 |  |  | $ | — |  |  | $ | 4,331 |
Charges |  |  | 441 |  |  |  | 1,398 |  |  |  | 1,839 |
Assumption changes |  |  | (69 | ) |  |  | — |  |  |  | (69 | )
Payments |  |  | (1,970 | ) |  |  | — |  |  |  | (1,970 | )
Balance at September 28, 2013 |  | $ | 2,733 |  |  | $ | 1,398 |  |  | $ | 4,131 |
The table below summarizes the balance of reduction in force activities and the related accrued facility lease obligation reserve and the changes in the accrual for the nine months ending in September 28, 2013 (in thousands):
|  | Reduction in Force Activities |  |  | Facility Lease Obligation |  |  | Total |
Balance at December 29, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |
Charges |  |  | 4,772 |  |  |  | 1,398 |  |  |  | 6,170 |
Assumption changes |  |  | (69 | ) |  |  | — |  |  |  | (69 | )
Payments |  |  | (1,970 | ) |  |  | — |  |  |  | (1,970 | )
Balance at September 28, 2013 |  | $ | 2,733 |  |  | $ | 1,398 |  |  | $ | 4,131 |
In addition to the charges described above, during the first nine months of fiscal 2013 we recorded approximately $2.0 million of other restructuring related charges, of which $0.7 million was recorded during the third quarter of 2013 with the remaining $1.3 million recorded during the second quarter of fiscal 2013 in “Selling, general and administrative” expenses in the Consolidated Statement of Operations and Comprehensive Loss. 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.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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