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USD ($)

USD ($) / shares
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margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;margin-left:0px;"&gt;7. &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;text-decoration:underline;"&gt;Impairment&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;text-decoration:underline;"&gt;, Restructuring and Severance&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;text-decoration:underline;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;text-decoration:underline;"&gt;Charges&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;margin-left:36px;"&gt;During&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; the second quart&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;er of fiscal 2011, we recorded&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; pretax impairment&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;, restructuring&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;and severance &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;charge&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;s&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;totaling &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;$&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;13.9&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; million (reflected in selling, general and administrative expenses)&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;. &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;In the restaurant segment, this &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;includ&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;ed&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; $9.2 million related to &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;five underperforming Mimi's &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;Caf&amp;#233;&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; restaurants &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;and &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;one underperforming Bob Evans r&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;estaurant&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;, &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;$1.1 million related to other property, plant and equipment&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; and $0.8 million of severance/retirement costs&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;.&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;  &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;Also during the second quarter of fiscal 2011, &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;we recorded pretax &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;restructuring&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; charges of $&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;2.8&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; milli&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;on &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;in the food products segment, &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;related to &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;the closure of &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;our fresh sausage operations at our plant in &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;Bidwell&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;, &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;Ohio&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;,&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; and our food production facility in &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;Galva&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;, &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;Illinois&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;.&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;  As of &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;January 28, 2011&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;, &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;all amounts&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; related to the &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;restaurant and &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;food products segment&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;s&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; restructuring &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;and severance &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;charges&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; ha&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;ve&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; been settled&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;.&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;margin-left:36px;"&gt;During the second quarter of fiscal 2010, we recorded a pretax impairment charge of $1.5 million (reflected in&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; the restaurant segment's&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; selling, general and administrative expenses) &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;for&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; certain property, plant and equipment &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;related to&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt; previously closed Bob Evans r&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;estaurants.  &lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;margin-left:36px;"&gt;In accordance with the Property, Plant and Equipment Topic of the FASB ASC, we wrote down the carrying value of the underlying assets to their &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;estimated &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;fair value&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;, which resulted in the above impairment charges&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;.  &lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;The estimated f&lt;/font&gt;&lt;font style="font-family:Times New Roman;font-size:10.5pt;"&gt;air value was determined based on independent appraisals, which we deemed to be Level 3 inputs under the Fair Value Measurements and Disclosures Topic of the FASB ASC.&lt;/font&gt;&lt;/p&gt;</NonNumbericText><NonNumericTextHeader>7. Impairment, Restructuring and Severance ChargesDuring the second quarter of fiscal 2011, we recorded pretax impairment, restructuring and severance charges</NonNumericTextHeader><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios></Cell></Cells><OriginalInstanceReportColumns /><Unit>Other</Unit><ElementDataType>us-types:textBlockItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>For long-lived assets to be held and used by an entity, disclosures may include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 144
 -Paragraph 26

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Staff Accounting Bulletin (SAB)
 -Number Topic 5
 -Section CC
 -Subsection 3

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