16. RESTRUCTURING CHARGES

12 Months Ended

Dec. 31, 2011

Restructuring and Related Activities Disclosure [Text Block]

16. RESTRUCTURING CHARGES

During the fourth quarter of 2009, we initiated a comprehensive series of actions to reduce the operating cost structure and increase the operating efficiency of both our wholesale and retail divisions. These actions involved the relocation of our wholesale division’s customer care function from Franklin, Tennessee to Nelsonville, Ohio; and the closing of underperforming mini-stores and trucks in our retail division. These charges were composed of severance and employee benefits related costs; transition costs; and facility exit costs, which includes facility shut down and lease contract termination costs. As a result of these actions, we recorded $711,169 of restructuring charges that are included in the 2009 Consolidated Results of Operations under the caption Restructuring charges.

The schedule below summarizes the charges included in the accompanying consolidated statement of operations for 2010 for our wholesale and retail divisions:

	Liability						Liability
	Beginning						Ending
	Balance						Balance
	12/31/2009		Expense		Payments		12/31/2010
Wholesale
Severance and employee benefits	$	148,080			$	148,080	$	-
Transition costs		-				-		-
Facility exit costs		31,475				31,475		-
Total Wholesale	$	179,555	$	-	$	179,555	$	-
Retail
Severance and employee benefits	$	-			$	-	$	-
Transition costs		36,091				36,091		-
Facility exit costs		160,717				160,717		-
Total Retail	$	196,808	$	-	$	196,808	$	-
Total	$	376,363	$	-	$	376,363	$	-