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 2011, 2012 and 2013, we recorded $0.1 million, $0.4 million and $0.1 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, 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
Additions		-			0.1			0.1
Payments and reductions		-			(0.5	)		(0.5	)
Balance, December 31, 2013	$	-		$	1.0		$	1.0

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. The net accrual of $1.0 million at December 31, 2013 is reported as $0.4 million of accrued expenses and other current liabilities and $0.6 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 2011, we recorded $0.5 million 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)	Lease obligations
Balance, December 31, 2010	$	4.1
Additions		0.5
Payments and reductions		(3.7	)
Balance, December 31, 2011		0.9
Payments and reductions		(0.1	)
Balance, December 31, 2012		0.8
Payments and reductions		-
Balance, December 31, 2013	$	0.8

The net accruals of $0.8 million at both December 31, 2013 and 2012 are 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 2011, 2012 and 2013, we closed 96, 103 and 108 locations, respectively, and anticipate closing additional locations in 2014. We expect to operate a smaller and more productive chain of domestic locations, with outlet stores comprising a significantly higher percentage of the overall retail portfolio. We will continue to critically assess individual store profitability, including consideration of converting certain locations to brands that offer the greatest opportunity for revenue growth.

Total termination benefits and associated employee costs for all locations closed since 2009 and identified to be closed are expected to be $13.9 million for approximately 2,950 employees, including both store employees and administrative support personnel. We accrued $1.6 million, $1.7 million and $3.0 million of termination benefits and associated employee costs during 2011, 2012 and 2013, respectively. We also incurred $0.5 million, $0.4 million and $3.7 million during 2011, 2012 and 2013, respectively, for costs to terminate leases. 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 $8.0 million, $0.8 million and $6.3 million of impairment losses in 2011, 2012 and 2013, 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, 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
Additions		3.0
Payments and reductions		(1.5	)
Balance, December 31, 2013	$	2.4

The net accruals of $0.9 million and $2.4 million at December 31, 2012 and 2013, respectively, are reported as accrued expenses and other current liabilities.