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Discontinued Operations
 9 Months Ended
Sep. 27, 2014
Discontinued Operation, Income (Loss) from Discontinued Operation Disclosures [Abstract]  
Discontinued Operations
DISCONTINUED OPERATIONS

The Company has previously either sold or discontinued certain operations that are accounted for as "Discontinued Operations" under applicable accounting guidance. The Company has certain contingent obligations directly related to such operations, primarily related to self-insured workers' compensation and environmental liabilities. Costs related to these obligations for those businesses are classified as discontinued operations.  Discontinued operations are summarized as follows:

 
Three Months Ended
 
Nine Months Ended
 
September 27,
2014
 
September 28,
2013
 
September 27,
2014
 
September 28,
2013
Loss from discontinued operations:
 
 
 
 
 
 
 
Workers' compensation costs
$
(8
)
 
$
(15
)
 
$
(54
)
 
$
(42
)
Environmental remediation costs
(25
)
 
(13
)
 
(106
)
 
(53
)
Loss from discontinued operations, before taxes
(33
)
 
(28
)
 
(160
)
 
(95
)
Income tax benefit
(14
)
 
(8
)
 
(62
)
 
(28
)
Loss from discontinued operations, net of tax
$
(19
)
 
$
(20
)
 
$
(98
)
 
$
(67
)



Workers' Compensation

Undiscounted reserves are maintained for the self-insured workers' compensation obligations. These reserves are administered by a third-party workers' compensation service provider under the supervision of Company personnel. Such reserves are reassessed on a quarterly basis. Pre-tax cost incurred for workers' compensation as a component of discontinued operations primarily represents a change in estimate for each period from unanticipated medical costs associated with the Company's obligations.

Environmental Remediation

Reserves for environmental remediation obligations are established on an undiscounted basis. The Company has an accrual for environmental remediation obligations of $1,814 and $1,830 as of September 27, 2014 and December 28, 2013, respectively. The liability established represents the Company's best estimate of possible loss and is the reasonable amount to which there is any meaningful degree of certainty given the periods of estimated remediation and the dollars applicable to such remediation for those periods. The actual timeline to remediate, and thus, the ultimate cost to complete such remediation through these remediation efforts, may differ significantly from our estimates. Pre-tax cost for environmental remediation obligations classified as discontinued operations were primarily a result of specific events requiring action and additional expense in each period.