FACILITY CLOSURE

HOGANSVILLE DISTRIBUTION FACILITY

In 2012, the Company announced its plan to close its Hogansville, Georgia distribution facility. In connection with this plan, the Company recorded approximately $1.9 million in closing-related charges in selling, general, and administrative expenses for the fiscal year ending December 28, 2013. There were no additional closing-related charges recorded for the fiscal year ending January 3, 2015.

As of December 28, 2013, the restructuring reserve related to the closure of the Hogansville facility was approximately $1.3 million and was included in other current liabilities in the Company's consolidated balance sheet. There was no ending liability amount as of January 3, 2015. The Hogansville facility was sold in the fourth quarter of 2014 for an amount that approximated carrying value.

OFFICE CONSOLIDATION

The Company consolidated the Shelton, Connecticut and Atlanta, Georgia offices, as well as certain functions from our other offices, into a new headquarters facility in Atlanta, Georgia. Approximately 175 employees were affected by this closure. In connection with this plan to consolidate into the new headquarters facility in Atlanta, the Company recorded approximately $6.6 million, $33.3 million, and $6.4 million in closing-related costs in fiscal years 2014, 2013, and 2012, respectively.

The total amount of charges was included in selling, general, and administrative expenses and consisted of the following:



	For the fiscal years ended
(dollars in millions)	January 3, 2015		December 28, 2013		December 29, 2012
Other closure costs	$	5.7	$	24.5	$	3.1
Severance and other benefits	0.9		4.8		2.2
Accelerated depreciation	—		4.0		1.1
Total	$	6.6	$	33.3	$	6.4

The following table summarizes the restructuring reserves related to the office consolidation as of January 3, 2015:



(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	(4.8		)	(5.1		)	(9.9		)
Other	—			0.5			0.5
Balance at January 3, 2015	$	0.8		$	2.8		$	3.6

The severance reserve is included in other current liabilities and other closure costs are included in other long-term liabilities in the Company's consolidated balance sheets.

The Company has completed its consolidation efforts. The severance accrual is expected to be substantially paid during fiscal 2015.

JAPAN RETAIL OPERATIONS

In 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 approximately $1.5 million in closing related costs for the fiscal year ended January 3, 2015. The Company recorded approximately $4.1 million in closing related costs for the fiscal year ended December 28, 2013, which included approximately $3.0 million in selling, general, and administrative expenses and $1.1 million in inventory write-offs recorded in cost of goods sold. The Company does not expect to incur any additional closing related costs after fiscal 2014 in connection with the exit of retail operations in Japan.

The total amount of charges was included in selling, general, and administrative expenses and consisted of the following:



	For the fiscal years ended
(dollars in millions)	January 3, 2015			December 28, 2013
Severance and other benefits	$	0.9		$	0.9
Accelerated depreciation	0.9			0.1
Other closure costs	(0.3		)	2.0
Total	$	1.5		$	3.0

The following table summarizes the restructuring reserves related to the exit of retail operations in Japan which are included in other current liabilities on the Company's consolidated balance sheet as of January 3, 2015,



(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 January 3, 2015	—		—		—