Manufacturing Restructuring Costs

9 Months Ended

Sep. 27, 2014

Restructuring and Related Activities [Abstract]

The Company discontinued its use of the warehouse facility adjacent to the Ennis manufacturing plant during the second quarter of 2009 and recorded a restructuring liability related to the discontinued use of the warehouse facility. During the quarter ended March 29, 2014, the Company re-measured its restructuring liability due to changes in the expected amount and timing of cash flows related to taxes and insurance over the remaining lease term. As a result, the Company decreased the restructuring liability and recognized a benefit of $0.3 million.

Changes in the manufacturing restructuring liability are as follows (in thousands):



	Quarters Ended						Nine Months Ended
	September 27, 2014			September 28, 2013			September 27, 2014			September 28, 2013
Balance at the beginning of the period	$	2,109		$	2,946		$	2,772		$	3,387
Decrease	—			—			(331		)	—
Accretion of related lease obligations	120			118			372			394
Payments	(185		)	(207		)	(769		)	(924		)
Balance at the end of the period	$	2,044		$	2,857		$	2,044		$	2,857

The remaining restructuring liability is included in “Accrued liabilities” and “Other liabilities” in the Condensed Consolidated Balance Sheets and will continue to be paid over the lease term, which ends in April 2020.

- 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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