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Share-Based Compensation
3 Months Ended
Apr. 04, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Share-Based Compensation
SHARE-BASED COMPENSATION
The Company recognized share-based compensation expense of $0.7 million for the 13-week period ended April 4, 2015 and $0.9 million for the 13-week period ended March 29, 2014, the majority of which was recorded as SG&A expense. The Company received no tax benefit associated with share-based compensation expense for the 13-week period ended April 4, 2015. The tax benefit associated with share-based compensation expense for the 13-week period ended March 29, 2014 was $0.1 million, which was recognized as excess tax benefit in additional paid-in capital.
The Manager Share Appreciation Plan ("MSAP") compensation expense for the 13-week period ended April 4, 2015 was a credit to expense of $0.3 million due to fluctuation in the Company's share price. The corresponding liability at April 4, 2015 was $0.2 million. The MSAP compensation expense for the 13-week period ended March 29, 2014 was minimal. The corresponding liability at March 29, 2014 was $0.1 million.