ACCRUED RESTRUCTURING COSTS

Jewelry

During 2009, we decided to discontinue the domestic manufacturing, product development and sourcing activities of our jewelry business, and during 2010 we announced the closing of our jewelry distribution center. We accrued $1.0 million of termination benefits and associated employee costs during 2010 related to both decisions. During 2010, 2011 and 2012, we recorded $2.7 million, $0.1 million and $0.4 million, respectively, of lease obligation costs relating to closed facilities. These costs are reported as SG&A expenses in the domestic wholesale footwear and accessories segment.

The details of the jewelry restructuring accruals are as follows:

(In millions)	One-time termination benefits			Lease obligations			Total jewelry restructuring
Balance, January 1, 2010	$	2.9		$	-		$	2.9
Additions		1.0			2.7			3.7
Payments and reductions		(2.6	)		(0.4	)		(3.0	)
Balance, December 31, 2010		1.3			2.3			3.6
Additions		-			0.1			0.1
Payments and reductions		(1.3	)		(0.9	)		(2.2	)
Balance, December 31, 2011		-			1.5			1.5
Additions		-			0.4			0.4
Payments and reductions		-			(0.5	)		(0.5	)
Balance, December 31, 2012	$	-		$	1.4		$	1.4

The net accrual of $1.5 million at December 31, 2011 is reported as $0.4 million of accrued expenses and other current liabilities and $1.1 million of other noncurrent liabilities. The net accrual of $1.4 million at December 31, 2012 is reported as $0.4 million of accrued expenses and other current liabilities and $1.0 million of other noncurrent liabilities.

Texas Warehouse

On December 1, 2009, we announced the closing of warehouse facilities in Socorro, Texas. We accrued $3.4 million of termination benefits and associated employee costs for 220 employees. During 2010 and 2011, we recorded $6.9 million and $0.5 million, respectively, of lease obligation costs relating to the warehouse. These costs are reported as SG&A expenses in the domestic wholesale jeanswear segment. The closing was substantially completed by the end of April 2010.

The details of the Texas warehouse restructuring accruals are as follows:

(In millions)	One-time termination benefits			Lease obligations			Total Texas warehouse restructuring
Balance, January 1, 2010	$	3.1		$	-		$	3.1
Additions		0.3			6.9			7.2
Payments and reductions		(3.4	)		(2.8	)		(6.2	)
Balance, December 31, 2010		-			4.1			4.1
Additions		-			0.5			0.5
Payments and reductions		-			(3.7	)		(3.7	)
Balance, December 31, 2011		-			0.9			0.9
Payments and reductions		-			(0.1	)		(0.1	)
Balance, December 31, 2012	$	-		$	0.8		$	0.8

The net accrual of $0.9 million at December 31, 2011 is reported as accrued expenses and other current liabilities. The net accrual of $0.8 million at December 31, 2012 is reported as accrued expenses and other current liabilities.

Moderate Apparel Restructuring

In connection with the exit from and reorganization of certain moderate apparel product lines, we decided to close certain New York offices, and on October 9, 2007, we announced the closing of warehouse facilities in Goose Creek, South Carolina. During 2010, we reversed $1.4 million of previously recorded lease obligation costs relating to a sublease of one of the warehouse facilities. All costs are reported as SG&A expenses in our domestic wholesale jeanswear segment.

The details of the moderate apparel restructuring accruals are as follows:

(In millions)	Lease obligations
Balance, January 1, 2010	$	2.0
Reversals		(1.4	)
Payments and reductions		(0.3	)
Balance, December 31, 2010		0.3
Payments and reductions		(0.1	)
Balance, December 31, 2011		0.2
Payments and reductions		(0.1	)
Balance, December 31, 2012	$	0.1

The net accrual of $0.2 million at December 31, 2011 is reported as $0.1 million of accrued expenses and other current liabilities and $0.1 million of other noncurrent liabilities. The net accrual of $0.1 million at December 31, 2012 is reported as accrued expenses and other current liabilities.

Retail Stores

We continue to review our retail operations for underperforming locations. As a result of these reviews, we have decided to close domestic retail locations that no longer provide strategic benefits. During 2010, 2011 and 2012, we closed 191, 96 and 103 locations, respectively, and anticipate closing additional locations in 2013. Total termination benefits and associated employee costs are expected to be $10.9 million for approximately 2,250 employees, including both store employees and administrative support personnel. We accrued $3.0 million, $1.6 million and $1.7 million of termination benefits and associated employee costs during 2010, 2011 and 2012, respectively. In connection with our decision to close these stores, we reviewed the associated long-term assets for impairments. As a result of these reviews, we recorded $9.0 million, $8.0 million and $0.8 million of impairment losses in 2010, 2011 and 2012, respectively, on leasehold improvements and furniture and fixtures located in the stores to be closed. These costs are reported as SG&A expenses in the domestic retail segment.

The details of the restructuring accruals are as follows:

(In millions)	One-time termination benefits
Balance, January 1, 2010	$	1.9
Additions		3.0
Payments and reductions		(2.7	)
Balance, December 31, 2010		2.2
Additions		1.6
Payments and reductions		(2.5	)
Balance, December 31, 2011		1.3
Additions		1.7
Payments and reductions		(2.1	)
Balance, December 31, 2012	$	0.9

The net accruals of $1.3 million and $0.9 million at December 31, 2011 and 2012, respectively, are reported as accrued expenses and other current liabilities.