Restructuring and Asset Impairment Charges (Tables)

6 Months Ended

Jun. 30, 2012

Restructuring and related activities

Restructuring and asset impairment charges

Restructuring and asset impairment charges associated with these measures include the following:



	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2011		2012		2011
Restructuring charges:
Facility costs to shutdown, cleanup, and vacate	$	—	$	620	$	—	$	815
Termination benefits	1,358		205		1,506		111
Closed store occupancy and lease costs	564		843		1,503		2,265
Gain on the sale of assets	—		—		—		(439		)
	1,922		1,668		3,009		2,752
Impairment charges	454		600		477		1,102
	$	2,376	$	2,268	$	3,486	$	3,854

Statement of Operations classification:
Cost of sales	$	—	$	—	$	—	$	408
Selling, general, and administrative expenses	2,376		2,268		3,486		3,446
	$	2,376	$	2,268	$	3,486	$	3,854

Termination benefits

Restructuring and related activities

Restructuring reserve accrual activity

Activity in the accrual for termination benefits was as follows:



	Three Months Ended June 30,
	2012		2011
Accrual for termination benefits at beginning of period	$	748	$	4,081
Charges to expense	1,358		205
Less cash payments	444		1,448
Accrual for termination benefits at end of period	$	1,662	$	2,838

Closed store lease liabilities

Restructuring and related activities

Restructuring reserve accrual activity

Activity in the accrual for closed store lease liabilities was as follows:



	Three Months Ended June 30,
	2012			2011
Accrual for closed store lease liabilities at beginning of period	$	16,029		$	20,681
Charges (credit) to expense	(75		)	(458		)
Less cash payments	1,371			1,314
Accrual for closed store lease liabilities at end of period	$	14,583		$	18,909

Remaining minimum payments under operating leases

Remaining minimum payments under operating leases for closed stores as of June 30, 2012 are as follows:



	Minimum
	Lease
	Payments —
Year	Closed Stores
2012	$	3,482
2013	6,986
2014	6,523
2015	3,886
2016	1,402
thereafter	516
	$	22,795

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details