Share-Based Compensation

9 Months Ended

Sep. 28, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Share-Based Compensation

SHARE-BASED COMPENSATION

The Company recognized share-based compensation expense of $0.9 million for the 13-week period ended September 28, 2013 and $0.8 million for the 13-week period ended September 29, 2012, the majority of which was recorded as selling, general and administrative expense. The Company recognized share-based compensation expense of $2.5 million for the 39-week period ended September 28, 2013 and $2.4 million for the 39-week period ended September 29, 2012, the majority of which was recorded as selling, general and administrative expense. The tax benefits associated with share-based compensation expense for the 13-week and 39-week periods ended September 28, 2013 were $0.3 million and $0.8 million, respectively. The tax deficiencies associated with share-based compensation expense for the 13-week and 39-week periods ended September 29, 2012 were less than $0.1 million and $(0.4) million, respectively.

The Manager Share Appreciation Plan ("MSAP") compensation expense for the 13-week and 39-week periods ended September 28, 2013 were less than $0.1 million and $0.1 million, respectively. The corresponding liability at September 28, 2013 was $0.1 million. The MSAP compensation expense for both the 13-week and 39-week periods ended September 29, 2012 was less than $0.1 million. The corresponding liability at September 29, 2012 was less than $0.1 million.