Income Taxes	9 Months Ended
Sep. 23, 2012
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The effective tax rate for the thirty-nine weeks ended September 23, 2012 was 0.7% as compared to negative 570.2% for the thirty-nine weeks ended September 25, 2011. The increase in the effective tax rate for the thirty-nine weeks ended September 23, 2012 was due to the impairment charges and the valuation allowance position in the United States, discussed further below. For the thirty-nine weeks ended September 23, 2012, included in the loss from earnings from continuing operations before income taxes were charges for impairments of goodwill and property, plant and equipment of $64.4 million and $6.2 million, respectively. Due to the unusual and infrequent nature of these charges, the $1.2 million tax benefit related to the asset impairments has been recorded discretely. In accordance with ASC 740, “Accounting for Income Taxes”, we evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. ASC 740 requires that companies assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, the Company's experience with loss carryforwards not expiring and tax planning alternatives. The Company operates and derives income across multiple jurisdictions. As the geographic footprint of the business changes, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. At September 23, 2012 and December 25, 2011, we had net deferred tax assets of $11.3 million and $11.7 million respectively. During the quarter ending September 25, 2011 a valuation allowance in the amount of $48.0 million was established related to all components of the domestic net deferred tax assets based on the determination after the above considerations that it was more likely than not that the deferred tax assets would not be fully realized. This charge was primarily a result of the trend of significant domestic losses experienced by the Company in recent years. The Company has historically determined its interim tax provision using an estimated annual effective tax rate methodology. In calculating the tax provision for the three and six months ended June 24, 2012 and the three and nine months ended September 23, 2012, we have accounted for the U.S. operations by applying the discrete method. The Company determined that if the U.S. were included in the estimated annual effective tax rate, small changes in estimated pretax earnings would result in significant fluctuations in the tax rate. Therefore, the historical method would not provide a reliable estimate for the reporting periods ended June 24, 2012 and September 23, 2012. Included in the Company's $45.6 million of other current assets is a current income tax receivable of $9.3 million. This amount represents estimated tax payments on account net of refunds received in the amount of $8.5 million and a tax benefit recorded on the Company's year to date pretax loss of $0.8 million. Included in the $28.7 million of other current liabilities is the Company's current deferred tax liability of $4.6 million. The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $11.0 million and $13.2 million at September 23, 2012 and December 25, 2011, respectively. Penalties and tax-related interest expense are reported as a component of income tax expense. During the nine months ended September 23, 2012 we recognized a release of interest and penalties expense of $0.7 million compared to an interest and penalties expense of $0.2 million during the nine months ended September 25, 2011, in the Statement of Operations. At September 23, 2012 and December 25, 2011, the Company had accrued interest and penalties related to unrecognized tax benefits of $3.8 million and $4.6 million, respectively. We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the potential for resolution of federal, state and foreign examinations, and the expiration of various statutes of limitation, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of $2.3 million to $3.7 million. We are currently under audit in the following major jurisdictions: Germany 2006 – 2009, Finland 2008 – 2009, and India 2008 – 2012.

INCOME TAXES

The effective tax rate for the thirty-nine weeks ended September 23, 2012 was 0.7% as compared to negative 570.2% for the thirty-nine weeks ended September 25, 2011. The increase in the effective tax rate for the thirty-nine weeks ended September 23, 2012 was due to the impairment charges and the valuation allowance position in the United States, discussed further below.

For the thirty-nine weeks ended September 23, 2012, included in the loss from earnings from continuing operations before income taxes were charges for impairments of goodwill and property, plant and equipment of $64.4 million and $6.2 million, respectively. Due to the unusual and infrequent nature of these charges, the $1.2 million tax benefit related to the asset impairments has been recorded discretely.

In accordance with ASC 740, “Accounting for Income Taxes”, we evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. ASC 740 requires that companies assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, the Company's experience with loss carryforwards not expiring and tax planning alternatives. The Company operates and derives income across multiple jurisdictions. As the geographic footprint of the business changes, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. At September 23, 2012 and December 25, 2011, we had net deferred tax assets of $11.3 million and $11.7 million respectively.

During the quarter ending September 25, 2011 a valuation allowance in the amount of $48.0 million was established related to all components of the domestic net deferred tax assets based on the determination after the above considerations that it was more likely than not that the deferred tax assets would not be fully realized. This charge was primarily a result of the trend of significant domestic losses experienced by the Company in recent years.

The Company has historically determined its interim tax provision using an estimated annual effective tax rate methodology. In calculating the tax provision for the three and six months ended June 24, 2012 and the three and nine months ended September 23, 2012, we have accounted for the U.S. operations by applying the discrete method. The Company determined that if the U.S. were included in the estimated annual effective tax rate, small changes in estimated pretax earnings would result in significant fluctuations in the tax rate. Therefore, the historical method would not provide a reliable estimate for the reporting periods ended June 24, 2012 and September 23, 2012.

Included in the Company's $45.6 million of other current assets is a current income tax receivable of $9.3 million. This amount represents estimated tax payments on account net of refunds received in the amount of $8.5 million and a tax benefit recorded on the Company's year to date pretax loss of $0.8 million. Included in the $28.7 million of other current liabilities is the Company's current deferred tax liability of $4.6 million.

The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $11.0 million and $13.2 million at September 23, 2012 and December 25, 2011, respectively. Penalties and tax-related interest expense are reported as a component of income tax expense. During the nine months ended September 23, 2012 we recognized a release of interest and penalties expense of $0.7 million compared to an interest and penalties expense of $0.2 million during the nine months ended September 25, 2011, in the Statement of Operations. At September 23, 2012 and December 25, 2011, the Company had accrued interest and penalties related to unrecognized tax benefits of $3.8 million and $4.6 million, respectively.

We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the potential for resolution of federal, state and foreign examinations, and the expiration of various statutes of limitation, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of

$2.3 million to $3.7 million.

We are currently under audit in the following major jurisdictions: Germany 2006 – 2009, Finland 2008 – 2009, and India 2008 – 2012.