Reserves for Closed Properties

Changes in reserves for closed properties consisted of the following:



	September 8, 2018 (28 weeks)
Reserves for closed properties at beginning of the fiscal year	$	14
Additions	16
Payments	(4		)
Reserves for closed properties at the end of period	$	26

In fiscal 2019 year-to-date, we recorded closed property reserves for 26 stores that resulted in Selling and administrative charges primarily within Corporate. Reserves were recorded net of estimated subtenant recoveries. These store closure reserves will be paid over the remaining lease terms, which range from one to ten years.

Property, Plant and Equipment-Related Impairment Charges

The following table presents impairment charges related to property, plant and equipment measured at fair value on a non-recurring basis:



	Second Quarter Ended				Year-To-Date Ended
	September 8, 2018 (12 weeks)		September 9, 2017 (12 weeks)		September 8, 2018 (28 weeks)		September 9, 2017 (28 weeks)
Property, plant and equipment:
Carrying value	$	145	$	—	$	150	$	—
Fair value measured using Level 3 inputs	100		—		101		—
Impairment charge	$	45	$	—	$	49	$	—

We monitor our long-lived assets for indicators of impairment on an on-going basis and evaluate their carrying value for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. In the second quarter of fiscal 2019, a Retail asset group experienced a decline in their results of operations and cash flow projections compared to prior period projections. As a result, the asset group was selected for an undiscounted cash flow review and subsequently failed the long-lived asset recoverability test. Accordingly, a fair value assessment using the income approach was performed over that Retail group’s long-lived assets and the carrying value of the assets within this asset group were determined to exceed their estimated fair value. The carrying value of the assets was reduced until such long-lived assets were recorded at the lower of their carrying value or fair value, resulting in an impairment charge of $44 in the second quarter of fiscal 2019, which was recorded within Selling and administrative expenses in the Retail segment. The remaining carrying value of the long-lived assets in this asset group is $51. Significant judgments are required in measuring the fair value of asset groups, including the fair value of business and the fair value of the underlying individual assets, which include cash flow projections of revenues and earnings. Refer to Note 9—Leases for information regarding a distribution center impairment charge.