XML 29 R62.htm IDEA: XBRL DOCUMENT v2.4.0.6
Separate Financial Information Of Subsidiary Guarantor of Indebtedness (Schedule Of Consolidating Balance Sheets) (Details) (USD $)
In Thousands, unless otherwise specified
Dec. 30, 2012
Jul. 01, 2012
Jan. 01, 2012
Jul. 03, 2011
CURRENT ASSETS:        
Cash and Cash Equivalents $ 18,242 $ 156,075 $ 13,932 $ 209,639
Accounts Receivable, Net 258,559 223,996    
Intercompany Accounts Receivable 0 0    
Inventory, Net 536,690 433,684    
Deferred Income Tax Asset 44,813 44,527    
Assets Held For Sale 5,539 10,404    
Prepaid Expenses and Other Current Assets 38,986 42,814    
Total Current Assets 902,829 911,500    
OTHER ASSETS:        
Goodwill 218,635 204,764    
Investments 20,303 22,163    
Investment in Subsidiaries 0 0    
Intercompany Note Receivable 0 0    
Debt Issuance Costs 5,208 5,717    
Other Intangible Assets, Net 110,297 87,067    
Long-Term Deferred Income Tax Asset 57,863 66,951    
Other Long-Term Assets, Net 8,973 8,820    
Other Assets, Noncurrent 421,279 395,482    
Property, Plant and Equipment, Net 287,340 301,249    
TOTAL ASSETS 1,611,448 1,608,231    
CURRENT LIABILITIES:        
Accounts Payable 183,278 151,153    
Intercompany Accounts Payable 0 0    
Short-term Debt 3,000 3,000    
Accrued Liabilities 151,403 151,756    
Total Current Liabilities 337,681 305,909    
OTHER LIABILITIES:        
Accrued Pension Cost 250,523 296,394    
Accrued Employee Benefits 23,607 25,035    
Postemployment Benefits Liability, Noncurrent 87,478 89,842    
Intercompany Note Payable 0 0    
Deferred Tax Liabilities, Noncurrent 0 0    
Other Long-Term Liabilities 35,920 34,081    
Long-Term Debt 243,900 225,000    
Total Other Liabilities 641,428 670,352    
Total Shareholders' Investment 632,339 631,970    
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT 1,611,448 1,608,231    
Briggs & Stratton Corporation [Member]
       
CURRENT ASSETS:        
Cash and Cash Equivalents 1,887 133,108 92 158,672
Accounts Receivable, Net 140,029 102,997    
Intercompany Accounts Receivable 34,327 45,407    
Inventory, Net 280,251 149,863    
Deferred Income Tax Asset 26,424 25,630    
Assets Held For Sale 0 0    
Prepaid Expenses and Other Current Assets 26,906 28,660    
Total Current Assets 509,824 485,665    
OTHER ASSETS:        
Goodwill 128,300 128,300    
Investments 20,303 22,163    
Investment in Subsidiaries 570,886 556,958    
Intercompany Note Receivable 73,480 22,650    
Debt Issuance Costs 5,208 5,717    
Other Intangible Assets, Net 0 0    
Long-Term Deferred Income Tax Asset 101,908 108,003    
Other Long-Term Assets, Net 5,194 4,813    
Other Assets, Noncurrent 905,279 848,604    
Property, Plant and Equipment, Net 220,531 230,253    
TOTAL ASSETS 1,635,634 1,564,522    
CURRENT LIABILITIES:        
Accounts Payable 117,713 85,839    
Intercompany Accounts Payable 45,377 56,674    
Short-term Debt 0 0    
Accrued Liabilities 113,741 108,079    
Total Current Liabilities 276,831 250,592    
OTHER LIABILITIES:        
Accrued Pension Cost 249,980 295,862    
Accrued Employee Benefits 23,607 25,035    
Postemployment Benefits Liability, Noncurrent 70,941 73,575    
Intercompany Note Payable 115,464 41,147    
Deferred Tax Liabilities, Noncurrent 0 0    
Other Long-Term Liabilities 22,572 21,341    
Long-Term Debt 243,900 225,000    
Total Other Liabilities 726,464 681,960    
Total Shareholders' Investment 632,339 631,970    
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT 1,635,634 1,564,522    
Guarantor Subsidiary [Member]
       
CURRENT ASSETS:        
Cash and Cash Equivalents 925 5,375 771 1,372
Accounts Receivable, Net 76,242 97,009    
Intercompany Accounts Receivable 8,598 7,593    
Inventory, Net 181,575 224,642    
Deferred Income Tax Asset 17,140 17,699    
Assets Held For Sale 0 4,000    
Prepaid Expenses and Other Current Assets 7,049 11,412    
Total Current Assets 291,529 367,730    
OTHER ASSETS:        
Goodwill 64,544 64,544    
Investments 0 0    
Investment in Subsidiaries 0 0    
Intercompany Note Receivable 103,614 36,987    
Debt Issuance Costs 0 0    
Other Intangible Assets, Net 82,312 83,242    
Long-Term Deferred Income Tax Asset 0 0    
Other Long-Term Assets, Net 2,507 2,733    
Other Assets, Noncurrent 252,977 187,506    
Property, Plant and Equipment, Net 48,053 53,105    
TOTAL ASSETS 592,559 608,341    
CURRENT LIABILITIES:        
Accounts Payable 45,902 44,829    
Intercompany Accounts Payable 28,712 26,661    
Short-term Debt 0 0    
Accrued Liabilities 19,972 28,706    
Total Current Liabilities 94,586 100,196    
OTHER LIABILITIES:        
Accrued Pension Cost 493 464    
Accrued Employee Benefits 0 0    
Postemployment Benefits Liability, Noncurrent 16,537 16,267    
Intercompany Note Payable 0 0    
Deferred Tax Liabilities, Noncurrent 44,072 41,054    
Other Long-Term Liabilities 11,881 11,485    
Long-Term Debt 0 0    
Total Other Liabilities 72,983 69,270    
Total Shareholders' Investment 424,990 438,875    
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT 592,559 608,341    
Non-Guarantor Subsidiaries [Member]
       
CURRENT ASSETS:        
Cash and Cash Equivalents 15,430 17,592 13,069 49,595
Accounts Receivable, Net 42,288 23,990    
Intercompany Accounts Receivable 49,906 69,096    
Inventory, Net 74,864 59,179    
Deferred Income Tax Asset 1,249 1,198    
Assets Held For Sale 5,539 6,404    
Prepaid Expenses and Other Current Assets 5,031 2,742    
Total Current Assets 194,307 180,201    
OTHER ASSETS:        
Goodwill 25,791 11,920    
Investments 0 0    
Investment in Subsidiaries 0 0    
Intercompany Note Receivable 22,881 11,137    
Debt Issuance Costs 0 0    
Other Intangible Assets, Net 27,985 3,825    
Long-Term Deferred Income Tax Asset 27 2    
Other Long-Term Assets, Net 1,272 1,274    
Other Assets, Noncurrent 77,956 28,158    
Property, Plant and Equipment, Net 18,756 17,891    
TOTAL ASSETS 291,019 226,250    
CURRENT LIABILITIES:        
Accounts Payable 19,663 20,485    
Intercompany Accounts Payable 18,742 38,761    
Short-term Debt 3,000 3,000    
Accrued Liabilities 17,690 14,971    
Total Current Liabilities 59,095 77,217    
OTHER LIABILITIES:        
Accrued Pension Cost 50 68    
Accrued Employee Benefits 0 0    
Postemployment Benefits Liability, Noncurrent 0 0    
Intercompany Note Payable 84,511 29,627    
Deferred Tax Liabilities, Noncurrent 0 0    
Other Long-Term Liabilities 1,467 1,255    
Long-Term Debt 0 0    
Total Other Liabilities 86,028 30,950    
Total Shareholders' Investment 145,896 118,083    
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT 291,019 226,250    
Eliminations [Member]
       
CURRENT ASSETS:        
Cash and Cash Equivalents 0 0 0 0
Accounts Receivable, Net 0 0    
Intercompany Accounts Receivable (92,831) (122,096)    
Inventory, Net 0 0    
Deferred Income Tax Asset 0 0    
Assets Held For Sale 0 0    
Prepaid Expenses and Other Current Assets 0 0    
Total Current Assets (92,831) (122,096)    
OTHER ASSETS:        
Goodwill 0 0    
Investments 0 0    
Investment in Subsidiaries (570,886) (556,958)    
Intercompany Note Receivable (199,975) (70,774)    
Debt Issuance Costs 0 0    
Other Intangible Assets, Net 0 0    
Long-Term Deferred Income Tax Asset (44,072) (41,054)    
Other Long-Term Assets, Net 0 0    
Other Assets, Noncurrent (814,933) (668,786)    
Property, Plant and Equipment, Net 0 0    
TOTAL ASSETS (907,764) (790,882)    
CURRENT LIABILITIES:        
Accounts Payable 0 0    
Intercompany Accounts Payable (92,831) (122,096)    
Short-term Debt 0 0    
Accrued Liabilities 0 0    
Total Current Liabilities (92,831) (122,096)    
OTHER LIABILITIES:        
Accrued Pension Cost 0 0    
Accrued Employee Benefits 0 0    
Postemployment Benefits Liability, Noncurrent 0 0    
Intercompany Note Payable (199,975) (70,774)    
Deferred Tax Liabilities, Noncurrent (44,072) (41,054)    
Other Long-Term Liabilities 0 0    
Long-Term Debt 0 0    
Total Other Liabilities (244,047) (111,828)    
Total Shareholders' Investment (570,886) (556,958)    
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT $ (907,764) $ (790,882)