Manufacturing Restructuring Costs

12 Months Ended

Jan. 03, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

MANUFACTURING RESTRUCTURING COSTS

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 lease costs associated with the discontinued use of the warehouse facility. During 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 within SG&A expenses reported in the Consolidated Statements of Comprehensive Loss for the year ended January 3, 2015.

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



	January 3, 2015			December 28, 2013			December 29, 2012
Balance at beginning of period	$	2,772		$	3,387		$	4,086
Decrease	(331		)	—			—
Accretion of related lease obligations	495			516			545
Payments	(976		)	(1,131		)	(1,244		)
Balance at end of period	$	1,960		$	2,772		$	3,387

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