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Store Closures and Other Restructuring Costs
 12 Months Ended
Dec. 31, 2011
Restructuring and Related Activities [Abstract]  
Store Closures and Other Restructuring Costs
STORE CLOSURES 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 services are rendered, otherwise they are recognized when they are communicated to the employees. These costs are not material to any reportable segment. Other associated costs, such as legal and professional fees, are expensed as incurred.
During fiscal 2009, the Company reached an agreement to sublease a location which had a large lease termination obligation. The terms of this particular agreement were favorable as compared to the original estimate. This resulted in a $1.7 million reversal in 2009 of previously accrued estimated costs.
Costs and obligations (included in “Accrued liabilities” in the Company’s consolidated balance sheets) recorded 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
Ending balance, January 3, 2009
$
1,069

 
$
8,000

 
$
9,069

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

Charges (reduction in charges)
19

 
(69
)
 
(50
)
Payments
(152
)
 
(976
)
 
(1,128
)
Ending balance, December 31, 2011
$
160

 
$
904

 
$
1,064