Lease Commitments

12 Months Ended

Dec. 28, 2014

Leases [Abstract]

Lease Commitments

Lease Commitments

The Company leases certain facilities and equipment under operating and capital leases having terms expiring at various dates through 2023.

Future minimum lease payments under capital and operating leases as of December 28, 2014, which does not include $4.5 million in sublease income on the Company's operating leases, are as follows (in millions):

Year	Capital Leases		Operating Leases
2015	$	0.1	$	20.2
2016	—		17.2
2017	—		15.1
2018	—		12.7
2019	—		10.5
Thereafter	—		9.1
Total future minimum lease payments	0.1		$	84.8
Less amount representing interest	—
Present value of capital lease obligations	0.1
Less current portion	0.1
Long-term capital lease obligations	$	—

The following is an analysis of the leased property under capital leases by major class (in millions):

	December 29, 2013		December 28, 2014
Classes of Property
Facilities	$	1.0	$	—
Vehicles	0.5		0.3
Office equipment	0.4		0.1
Total	1.9		0.4
Less: Accumulated amortization	1.7		0.4
	$	0.2	$	—

Amortization expense related to capital leases was $0.1 million, $0.2 million and $0.2 million for the years ended December 30, 2012, December 29, 2013 and December 28, 2014, respectively.

Gross rent expense under operating leases for the years ended December 30, 2012, December 29, 2013, and December 28, 2014 was $21.1 million, $20.9 million, and $25.1 million, respectively. Total sublease income for the years ended December 30, 2012, December 29, 2013, and December 28, 2014, totaling $2.7 million, $2.3 million, and $3.3 million, respectively, has been netted against rent expense.

The Company's accrual for excess facilities was $18.7 million, $12.4 million, and $11.3 million as of December 30, 2012, December 29, 2013 and December 28, 2014, respectively. The Company estimates that the remaining accrual will be paid through 2020.

The accrual for excess facilities is as follows (in millions):

	Excess Facilities
Balance as of December 30, 2012	$	18.7
Adjustment of excess facility accrual	(4.7		)
Cash payments	(1.6		)
Balance as of December 29, 2013	12.4
Adjustments of excess facility accruals	0.2
Cash payments	(1.3		)
Balance as of December 28, 2014	$	11.3

The adjustment to the excess facility accrual in 2013 was primarily due to a change in the estimated excess office space at our Colombia, Maryland administrative facilities. The adjustment of $0.2 million for 2014 was primarily due to an estimated excess facility accrual of office space at our Sacramento, California administrative facilities.

The lease on certain office facilities includes scheduled base rent increases over the term of the lease. The total amount of the base rent payments is being charged to expense on the straight-line method over the term of the lease. In addition to the base rent payment, the Company pays a monthly allocation of the building's operating expenses. The Company has recorded deferred rent, included in accrued expenses and other long-term liabilities in the Consolidated Balance Sheets, of $1.3 million, $3.2 million, and $5.3 million at December 30, 2012, December 29, 2013 and December 28, 2014, respectively, to reflect the excess of rent expense over cash payments since inception of the respective leases.