E.	ASSETS HELD FOR SALE AND NET (GAIN) LOSS ON DISPOSITION OF ASSETS, EARLY RETIREMENT AND OTHER IMPAIRMENTS AND EXIT CHARGES

Included in "Assets held for sale" on our Consolidated Condensed Balance Sheets are certain property, plant and equipment totaling $5.1 million on June 25, 2011. The assets held for sale consist of certain vacant land and facilities we previously closed to better align manufacturing capacity with the current business environment. The fair values were determined based on appraisals or recent offers to acquire assets.

These and other idle assets were evaluated based on the requirements of ASC 360, which resulted in impairment and other exit charges included in "Net (gain) loss on disposition of assets, early retirement and other impairment and exit charges" for the periods presented below. These amounts include the following, separated by reporting segment (in thousands):

	Three Months Ended June 30, 2012											Three Months Ended June 25, 2011

	Eastern and Western			Site- Built			All Other		Total			Eastern and Western			Site- Built			All Other		Total
Severances and early retirement	$	26		$	-		$	2	$	28		$	10		$	-		$	3,309	$	3,319
Property, plant and equipment		(59	)		(68	)		129		2			(78	)		(18	)		190		94
(Gain) loss on impairment or sale of real estate		(6,908	)							(6,908	)		69								69
Total	$	(6,941	)	$	(68	)	$	131	$	(6,878	)	$	1		$	(18	)	$	3,499	$	3,482

	Six Months Ended June 30, 2012											Six Months Ended June 25, 2011

	Eastern and Western			Site- Built			All Other		Total			Eastern and Western			Site- Built			All Other		Total
Severances and early retirement	$	111		$	1		$	36	$	148		$	125		$	9		$	3,334	$	3,468
Property, plant and equipment		(95	)		(96	)		170		(21	)		(185	)		(23	)		160		(48	)
(Gain) loss on impairment or sale of real estate		(6,910	)							(6,910	)		69								69
Total	$	(6,894	)	$	(95	)	$	206	$	(6,783	)	$	9		$	(14	)	$	3,494	$	3,489

On June 20, 2011 our chief executive officer resigned and we entered into a consulting and non-competition agreement with him. We accrued for the present value of the future payments under the agreement totaling $2.6 million in June 2011.

The changes in assets held for sale are as follows (in thousands):

Description	Net Book Value			Date of Sale	Net Sales Price
Assets held for sale as of December 25, 2010	$	2,446
Additions		5,082
Transfers to held for use		(1,619	)
Sale of certain real estate in Indianapolis, Indiana		(827	)	May 17, 2011	$0.7 million
Assets held for sale as of June 25, 2011	$	5,082