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Employee Severance
9 Months Ended
Sep. 25, 2011
Employee Severance [Abstract] 
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 $.7 million and $2.4 million in the third quarter and first nine months of 2011, as compared to $.7 million and $1.1 million in the third quarter and first nine 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 nine months ended September 25, 2011:

 

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Virginia/ Mid- North Ohio/ Services &
(In thousands) Tennessee Florida South Carolina Rhode Island Other Corporate Consolidated
Accrued severance Dec. 26, 2010  $       260  $       -    $       -    $      56  $           233  $         356  $         14  $           919
Severance expense           742        892          30        363                 78             228             78            2,411
Severance payments      (1,002)      (892)        (30)      (419)              (311)           (584)           (92)           (3,330)
Accrued severance September 25, 2011  $          -    $       -    $       -    $      -    $              -    $            -    $         -    $              -