Discontinued Operations (Tables)

3 Months Ended

Mar. 25, 2012

Selected Financial Information Included In Earnings And Balance Sheet

(amounts in thousands)	March 25, 2012		March 27, 2011

Net revenue	$ 3,700		$ 2,787
Gross profit	567		289
Selling, general, and administrative expense	887		1,016
Operating loss	(320)		(727)
Loss from discontinued operations before income taxes	(320)		(727)
Loss from discontinued operations, net of tax	$ (320)	(1)	$ (473)

(1)	As this business is located in the U.S. and a full valuation allowance is recorded in the U.S., there is no tax impact on the loss from discontinued operations.

(amounts in thousands)	March 25, 2012	December 25, 2011

Accounts receivable, net	$ 1,527	$ 1,519
Inventories	1,137	1,087
Property, plant, and equipment , net	18	11
Goodwill	370	370
Other intangibles, net	1,754	1,754
Other assets	1,396	1,579
Assets of discontinued operations held for sale	$ 6,202	$ 6,320

Accounts payable	$ 515	$ 551
Accrued compensation and related taxes	51	40
Other accrued expenses	827	599
Unearned revenues	537	169
Restructuring reserve	7	78
Other liabilities	3	3
Liabilities of discontinued operations held for sale	$ 1,940	$ 1,440

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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