Property, plant and equipment

12 Months Ended

Dec. 28, 2012

Property, plant and equipment [Abstract]

(3) Property, plant and equipment

Property, plant and equipment as of December 28, 2012 and December 30, 2011 consisted of the following (in thousands):

	2012			2011

Land	$	745		$	745
Buildings and improvements		8,047			11,658
Machinery and equipment		75,562			77,803
Software		2,753			--
Construction in progress		7,007			7,242
Property, plant and equipment, gross	$	94,114		$	97,448

Accumulated Depreciation		(64,708	)		(68,843	)
	$	29,406		$	28,605

Depreciation expense for years ended December 28, 2012, December 30, 2011 and December 31, 2010 was $7.3 million, $8.6 million and $15.1 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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