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Subsequent Events
3 Months Ended
Mar. 31, 2017
Subsequent Events [Abstract]  
Subsequent Events
Subsequent Events

Termination of Agreements with Pabst
Effective May 1, 2017, we reached an agreement with Pabst Brewing Company, LLC, and Pabst Northwest Brewing Company, LLC (collectively, "Pabst") to terminate the brewing agreements that provided for brewing selected brands owned by Pabst at our brewery in Woodinville, Washington, through December 31, 2018. In conjunction with the termination of the brewing arrangements, Pabst's option to purchase the Woodinville brewery and adjacent pub pursuant to the Option and Agreement of Purchase and Sale dated as of January 8, 2016 (the "Option Agreement”) was also terminated. Pabst agreed to pay us $2.7 million in connection with the termination of the brewing agreements and Option Agreement. This payment is in addition to the $1.6 million of contract brewing volume shortfall fees for the 2016 calendar year recognized in the fourth quarter of 2016 and $1.7 million related to remaining volume shortfalls for the 2016 - 2017 contract year ended March 31, 2017, recognized in the first quarter of 2017.

We are currently evaluating the accounting treatment for the $2.7 million payment in connection with the termination of the brewing agreements and Option Agreement. Based on a preliminary assessment, we intend to defer recognition of the termination payment in our Statements of Operations due to our potential obligation to pay Pabst up to $2.7 million if an agreement to sell the brewery to a specified buyer is entered into by December 31, 2017. We are under no obligation to enter into such a sales agreement.

Ceasing Production at our Woodinville, Washington Brewery
We plan to cease production at our Woodinville, Washington brewery beginning July 1, 2017. As a result, we expect to incur approximately $250,000 in incremental employee and severance related costs, which will be recorded in our Consolidated Statements of Operations during the second quarter of 2017, as well as the expense of safely and properly preparing the brewing equipment to become idle, expected to be in the range of $250,000 to $500,000.

Designating the Woodinville, Washington Brewery as Held for Sale
We designated our Woodinville, Washington brewery as held for sale on May 1, 2017. The proximity to our largest and most efficient owned brewery in Portland, Oregon, which recently underwent a capacity expansion, as well as the decrease in our contract brewing volume, has made our Woodinville capacity redundant. Production volume from our Woodinville brewery will be transferred to our Portland brewery. We plan to continue operating the adjacent pub pending sale.

We expect to sell the Woodinville property, including the adjacent pub, within 12 months. The long-term carrying amount of the Woodinville property is approximately $24 million; current assets and liabilities and long-term liabilities that would be associated with a sale are insignificant.