Employee Severance

6 Months Ended

Jun. 26, 2011

Employee Severance

Employee Severance

10. The Company accrues severance expense when payment of benefits is both probable and the amount is reasonably estimable. The Company records severance expense related to involuntary employee terminations in the "Employee compensation" line item on the Consolidated Condensed Statements of Operations. Targeted workforce reductions have been utilized in response to economic weakness and the Company's continuing efforts to align its costs with available revenues. The Company recorded severance expense of $1.6 million and $1.7 million in the second quarter and first six months of 2011, as compared to $.1 million and $.4 million in the second quarter and first six months of 2010. Accrued severance costs are included in the "Accrued expenses and other liabilities" line item on the Consolidated Condensed Balance Sheet. The following table represents a summary of severance activity by segment (in thousands) for the six months ended June 26, 2011:

(In thousands)	Virginia/ Tennessee			Florida			Mid- South			North Carolina			Ohio/ Rhode Island			Advertising Services & Other			Corporate			Consolidated
Accrued severance Dec. 26, 2010	$	260		$	—		$	—		$	56		$	233		$	356		$	14		$	919
Severance expense		208			764			1			370			78			200			78			1,699
Severance payments		(352	)		(360	)		(1	)		(77	)		(233	)		(556	)		(92	)		(1,671	)
Accrued severance June 26, 2011	$	116		$	404		$	—		$	349		$	78		$	—		$	—		$	947