PLANT CLOSURES

On May 6, 2010, our Board of Directors committed to a plan designed to further optimize our manufacturing footprint. Pursuant to the plan, we closed our manufacturing facilities in Springfield, Missouri, North Andover, Massachusetts and Owings Mills, Maryland in March 2011, May 2011 and August 2011, respectively. We expect to incur costs over the life of the plan of approximately $131 million, of which approximately $35 million (identified in the table below as severance and equipment relocation and related costs) have required or will require cash expenditures. In addition, the total costs include a charge attributable to lease payments for our North Andover facility that we will remain obligated to make in future periods, asset impairment charges, and accelerated depreciation for certain property, plant and equipment that would not be used after the facilities were closed. The following table summarizes the plan costs incurred (expensed) to date and the expected remaining costs, all of which we currently expect to incur in our fourth quarter (in millions):



	Year ended		Thirty-nine weeks ended		Life to date		Expected
	December 26, 2010		September 25, 2011		September 25, 2011		remaining costs
Severance ⁽¹⁾	$	7	$	—	$	7	$	—
Equipment relocation and related costs ^{(2) (3)}	5		19		24		4
Pension plan curtailment loss	2		—		2		—
Accrual of remaining lease payments	—		—		—		7
Asset impairment	17		12		29		—
Accelerated depreciation ⁽³⁾	40		18		58		—
Total costs	$	71	$	49	$	120	$	11

(1) Approximately $6 million of severance was paid during the thirty-nine weeks ended September 25, 2011. As of September 25, 2011, accrued severance of approximately $1 million is included in other current liabilities on our accompanying consolidated balance sheet.

(2) Equipment relocation and related costs, which are expensed as incurred, were approximately $19 million, for the thirty-nine weeks ended September 25, 2011 and constituted cash expenditures incurred during that period.

(3) Equipment relocation and related costs and accelerated depreciation are included in cost of goods sold on our accompanying consolidated statement of operations.