In July 2022, the Board of Directors approved a plan to cease operations of Lands’ End Japan KK, a subsidiary of Lands’ End, Inc. (“LE Japan”) by the end of Fiscal 2022. LE Japan comprises the Japan eCommerce operating segment. For a discussion of this operating segment, see Note 13, Segment Reporting. The closing and subsequent disposal of the assets does not represent a strategic shift with a major effect on the consolidated financial condition. Accordingly, the closing of LE Japan was not presented in the Condensed Consolidated Financial Statements as discontinued operations.

In August 2022, the Company notified all employees of the closing and commenced closing activities. Liquidation sales began in the month of September 2022. The Company recorded estimated one-time closing costs for employee severance and benefit costs, early termination and restoration costs of lease facilities and contract cancellation and other costs.

The following table summarizes the estimated closing costs of LE Japan recognized in Other operating expense, net in the Condensed Consolidated Statement of Operations for the 13 weeks and 39 weeks ended October 28, 2022.

	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 28, 2022		October 29, 2021		October 28, 2022		October 29, 2021
Employee severance and benefit costs	$	1,693	$	—	$	1,693	$	—
Early termination and restoration costs of leased facilities		867		—		867		—
Contract cancellation and other costs		416		—		416		—
Total estimated costs	$	2,976	$	—	$	2,976	$	—

The following table summarizes accrued closing cost activity related to LE Japan:

(in thousands)	Employee Severance and Benefit Costs		Leased Facilities Costs		Other Closing Costs		Total
Balance as of July 29, 2022	$	—	$	—	$	—	$	—
Estimated costs payable in cash		2,709		872		418		3,999
Cash payments		—		—		—		—
Foreign currency translation		—		—		—		—
Balance as of October 28, 2022	$	2,709	$	872	$	418	$	3,999