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Store Closure and Other Restructuring Costs
9 Months Ended
Oct. 01, 2011
Restructuring and Related Activities [Abstract] 
Store Closure and Other Restructuring Costs
STORE CLOSURE AND OTHER RESTRUCTURING COSTS
Restructuring charges include severance costs, lease termination fees, legal and professional fees paid for lease termination negotiations, and other costs associated with the closure of facilities. Severance benefits are detailed in approved severance plans, which are specific as to number, position, location and timing. In addition, severance benefits are communicated in specific detail to affected employees and are unlikely to change when costs are recorded. Costs are recognized over the period in which services are rendered, otherwise they are recognized when they are communicated to the employees. Other associated costs, such as legal and professional fees, are expensed as incurred. Accrued liabilities related to costs associated with restructuring activities outstanding as of October 1, 2011 were $1.2 million.
 
Costs and obligations (included in “Accrued liabilities” in the Company's condensed consolidated balance sheets) recorded by the Company in 2011, 2010 and 2009 in conjunction with the store closures and other restructuring costs are as follows (in thousands):


 
Termination
Benefits
and Other
Costs
 
Store Lease
Termination
Costs
 
Total
Beginning balance, January 3, 2009
$
1,069

 
$
8,000

 
$
9,069

Reduction in charges
(158
)
 
(1,588
)
 
(1,746
)
Payments
(321
)
 
(2,476
)
 
(2,797
)
Ending balance, January 2, 2010
$
590

 
$
3,936

 
$
4,526

Reduction in charges
(45
)
 
(216
)
 
(261
)
Payments
(252
)
 
(1,771
)
 
(2,023
)
Ending balance, January 1, 2011
$
293

 
$
1,949

 
$
2,242

Reduction in charges
3

 
(110
)
 
(107
)
Payments
(121
)
 
(779
)
 
(900
)
Ending balance, October 1, 2011
$
175

 
$
1,060

 
$
1,235