Note 5 Restructuring and Asset Impairment

The following table provides the activity of restructuring costs for the 28 weeks ended July 18, 2015. Accrued restructuring costs recorded in the Condensed Consolidated Balance Sheets are included in “Other accrued expenses” in Current liabilities and “Other long-term liabilities” in Long-term liabilities based on when the obligations are expected to be paid.

	Lease and
(In thousands)	Ancillary Costs				Severance				Total
Balance - January 3, 2015	$		13,988		$		80		$	14,068
Provision for lease and related ancillary costs, net of sublease income			6,760			—				6,760		(a)
Provision for severance		—					304			304		(b)
Changes in estimates			(287	)		—				(287	)	(c)
Lease termination adjustment			(1,745	)		—				(1,745	)	(d)
Accretion expense			326			—				326
Payments			(3,404	)			(304	)		(3,708	)
Balance - July 18, 2015	$		15,638		$		80		$	15,718

(a)	The provision for lease and related ancillary costs represents the initial charges estimated to be incurred for store closings in the Retail segment.

(b)	The provision for severance relates to a distribution center closing in the Food Distribution segment.

(c)	The changes in estimates relate to revised estimates of lease and ancillary costs and sublease income associated with previously closed stores.

(d)	The lease termination adjustment represents the benefit recognized in connection with lease buyouts on two previously closed stores. The lease liabilities were formerly included in our restructuring cost liability based on initial estimates.

Included in the liability are lease obligations recorded at the present value of future minimum lease payments, calculated using a risk-free interest rate, and related ancillary costs from the date of closure to the end of the remaining lease term, net of estimated sublease income.

Restructuring and asset impairment charges included in the Condensed Consolidated Statements of Earnings consisted of the following:

	12 Weeks Ended							28 Weeks Ended
	July 18,				July 12,			July 18,			July 12,
(In thousands)	2015				2014			2015			2014
Asset impairment charges (a)	$	—			$	—		$	2,353		$		906
Provision for leases and related ancillary costs, net of sublease income, related to store closings (b)		—					218		6,760				236
(Gains) losses on sales of assets related to closed facilities (c)			(336	)			320		(1,876	)			(998	)
Provision for severance (d)		—					70		304				266
Other costs associated with distribution center and store closings		—					163		1,493				887
Changes in estimates (e)		—					307		(287	)			(92	)
Lease termination adjustment (f)		—				—			(1,745	)		—
	$		(336	)	$		1,078	$	7,002		$		1,205

(a)	The asset impairment charges were incurred in the Retail segment due to the economic and competitive environment of certain stores.

(b)	The provision for lease and related ancillary costs, net of sublease income, represents the initial charges estimated to be incurred for store closings in the Retail segment.

(c)	The (gains) losses on sales of assets resulted from the sale of a closed food distribution center and sales of closed stores in fiscal 2015 and sales of assets related to closed stores in fiscal 2014.

(d)	The provision for severance related to distribution center closings in the Food Distribution segment.

(e)	The changes in estimates relates to revised estimates of lease ancillary costs associated with previously closed facilities in the Retail and Food Distribution segments. The Retail segment realized $(287) and $(379) in the 28 weeks ended July 18, 2015 and July 12, 2014, respectively.

(f)	The lease termination adjustment represents the benefit recognized in connection with lease buyouts on two previously closed stores.