Basis of Presentation (Tables)

9 Months Ended

Apr. 27, 2013

Adjustments to record assets at their estimated net realizable values

Upon transition to the liquidation basis of accounting, the Company recorded the following adjustments to record assets at their estimated net realizable values:

Initial adjustment of assets to estimated net realizable value	Amount
Write up of assets	$	3,393
Write down of assets		(510	)
	$	2,883

Accrued Costs Expected to be Incurred in Liquidation

Upon transition to the liquidation basis of accounting, the Company accrued the following costs expected to be incurred in the Dissolution:

Accrued costs of liquidation	Amount
Restructuring	$	3,309
Compensation		3,539
Professional fees		3,672
Other expenses associated with wind down activities		2,725
Insurance		1,500
	$	14,745

Reserve for Estimated Costs

The table below summarizes the reserve for estimated costs during the liquidation period of April 27, 2013:

	Amount
Compensation	$	3,111
Professional fees		3,400
Other expenses associated with wind down activities		2,620
Insurance		1,500
	$	10,631