Deferred Gain

6 Months Ended

Jul. 02, 2011

Deferred Gain

Deferred Gain

8. Deferred Gain

In connection with the September 25, 2009 sale-leaseback of our St. Louis Park, Minnesota, building, we recorded a deferred gain of $2,436.  The deferred gain is being amortized over the initial lease period of five years.  For both the three and six months ended July 2, 2011 and July 3, 2010, we amortized $122 and $244, respectively, of the deferred gain.  The deferred gain amortization is netted against rent expense as a component of selling, general and administrative expenses in the consolidated statements of operations.