FACILITY CLOSURES

HOGANSVILLE DISTRIBUTION FACILITY

In connection with the plan to close the Hogansville, Georgia distribution facility, the Company recorded approximately $0.4 million and $1.0 million in closing-related charges in selling, general, and administrative expenses for the third fiscal quarter and three fiscal quarters ending September 28, 2013. There were no additional closing-related charges recorded for the third fiscal quarter and three fiscal quarters ending September 27, 2014.

As of September 28, 2013, the restructuring reserves related to the closure of the Hogansville facility were approximately $2.6 million and were included in other current liabilities in the accompanying unaudited condensed consolidated balance sheet. There was no ending liability amount as of September 27, 2014. The salvage value of this facility is estimated to be $2.0 million and is held for sale as of September 27, 2014.

OFFICE CONSOLIDATION

In connection with the Company's plan to consolidate into a new headquarters facility in Atlanta, Georgia, the Company recorded the following charges in selling, general, and administrative expenses:



	Fiscal quarter ended				Three fiscal quarters ended
(dollars in millions)	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Other closure costs	$	—	$	4.7	$	5.7	$	16.1
Severance and other benefits	—		0.6		0.9		4.7
Accelerated depreciation	—		0.6		—		3.2
Total	$	—	$	5.9	$	6.6	$	24.1

The following table summarizes the restructuring reserves related to the office consolidation as of September 27, 2014:



(dollars in millions)	Severance			Other closure costs			Total
Balance at December 28, 2013	$	4.7		$	1.7		$	6.4
Provision	0.9			5.7			6.6
Payments	(4.3		)	(4.9		)	(9.2		)
Other	—			0.5			0.5
Balance at September 27, 2014	$	1.3		$	3.0		$	4.3

The severance reserve is included in other current liabilities and other closure costs are included in other long-term liabilities in the accompanying unaudited condensed consolidated balance sheet.

As of September 28, 2013, restructuring reserves were approximately $5.6 million.

The Company has substantially completed its consolidation efforts, and the severance accrual is expected to be substantially paid by the end of fiscal 2014. The Company does not expect to incur any additional costs in fiscal 2014 in connection with the office consolidation.

JAPAN RETAIL OPERATIONS

In the fourth fiscal quarter of 2013, the Company made the decision to exit retail operations in Japan based on revised forecasts which did not meet the Company's investment objectives. The Company recorded the following charges in selling, general, and administrative expenses:



	Fiscal quarter ended		Three fiscal quarters ended
(dollars in millions)	September 27, 2014		September 27, 2014
Other closure costs	$	—	$	(0.3	)
Severance and other benefits	—		0.9
Accelerated depreciation	—		0.9
Total	$	—	$	1.5

The Company also recorded approximately $1.0 million in cost of goods sold related to a favorable recovery on inventory in the three fiscal quarters ended September 27, 2014. The Company does not expect to incur any additional costs in fiscal 2014 in connection with the exit of retail operations in Japan.

There were no such exit costs related to Japan recorded in the third fiscal quarter and three fiscal quarters ended September 28, 2013.

The following table summarizes the restructuring reserves related to the exit of retail operations in Japan, which are included in other current liabilities in the accompanying unaudited condensed consolidated balance sheet as of September 27, 2014:



(dollars in millions)	Severance			Other closure costs			Total
Balance at December 28, 2013	$	0.9		$	2.0		$	2.9
Provision	0.9			(0.3		)	0.6
Payments	(1.8		)	(1.7		)	(3.5		)
Balance at September 27, 2014	$	—		$	—		$	—