Restructuring and Related Charges

6 Months Ended

Jul. 02, 2011

Restructuring and Related Charges [Abstract]

7. Restructuring and Related Charges

In 2010, we completed a major restructuring plan that ceased all production at our Stanleytown, Virginia manufacturing facility and consisted of the conversion of a portion of this facility to a warehousing and distribution center.

Restructuring accrual activity for the six months ended July 2, 2011 was as follows:


	Severance and other
	termination costs			Other Cost			Total
Accrual at January 1, 2011	$	1,239		$	730		$	1,969
Reversal of previously accrued restructuring expenses		(4	)		(273	)		(277	)
Cash payments		(739	)		(202	)		(941	)

Accrual at July 2, 2011	$	496		$	255		$	751

Restructuring accrual activity for the six months ended July 3, 2010 was as follows:


	Severance and other
	termination costs			Other Cost			Total
Accrual at January 1, 2010	$	1,070					$	1,070
Charges to expense		336		$	378			714
Cash payments		(677	)		(43	)		(720	)

Accrual at July 3, 2010	$	729		$	335		$	1,064

The restructuring accrual for severance and other employee termination cost as well as other costs is classified as “Other accrued expenses”.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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