Fair Value Measurement (Tables)

9 Months Ended

Sep. 29, 2013

Non-Financial Assets Measured and Recorded at Fair Value on a Non-Recurring

The table below summarizes the non-financial assets that were measured and recorded at fair value on a non-recurring basis as of September 29, 2013 and the loss recorded during the nine months ended September 29, 2013 on those assets:


*($ in thousands)*
Description	Carrying Value at September 29, 2013		Quoted Prices in Active Markets for Identical (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Loss for Nine- Months Ended September 29, 2013
Intangible assets, other than goodwill and indefinite-lived intangibles	$	244	$	—	$	—	$	244	$	233
Long-lived assets	$	11,460	$	—	$	—	$	11,460	$	2,926

Summary of Financial Liability Measured at Fair Value on a Recurring Basis

The table below summarizes the financial liability that was measured at fair value on a recurring basis as of September 29, 2013 and the loss recorded during the nine months ended September 29, 2013:


*($ in thousands)*	Carrying Value at September 29, 2013		Quoted Prices in Active Markets for Identical (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Loss for Nine- Months Ended September 29, 2013
Interest rate swap – cash flow hedge	$	1,023	$	—	$	1,023	$	—	$	236

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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