E.	NET (GAIN) LOSS ON DISPOSITION OF ASSETS, EARLY RETIREMENT AND OTHER IMPAIRMENT AND EXIT CHARGES

We have long-lived assets that consist of certain vacant land and facilities we closed to better align manufacturing capacity with the current business environment. The fair values were determined based on broker assessments of value, 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 loss (gain) 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 September 28, 2013												Three Months Ended September 29, 2012
	Eastern and Western			Site-Built			All Other			Total			Eastern and Western			Site-Built			All Other			Total
Severances and early retirement	$	22		$	-		$	18		$	40		$	24		$	-		$	4		$	28
Plant and equipment		(43	)		-			(12	)		(55	)		(133	)		(53	)		(111	)		(297	)
Net gain on sale of real estate		-			(130	)		-			(130	)		-			-			-			-
Total	$	(21	)	$	(130	)	$	6		$	(145	)	$	(109	)	$	(53	)	$	(107	)	$	(269	)

	Nine Months Ended September 28, 2013												Nine Months Ended September 29, 2012
	Eastern and Western			Site-Built			All Other			Total			Eastern and Western			Site-Built			All Other		Total
Severances and early retirement	$	35		$	1		$	36		$	72		$	134		$	2		$	40	$	176
Plant and equipment		(199	)		29			(25	)		(195	)		(228	)		(150	)		60		(318	)
Net gain on sale of real estate		-			(130	)		-			(130	)		(6,910	)		-			-		(6,910	)
Total	$	(164	)	$	(100	)	$	11		$	(253	)	$	(7,004	)	$	(148	)	$	100	$	(7,052	)

In the second quarter of 2012, we sold certain real estate in Fontana, CA for approximately $12.5 million and recognized a pre-tax gain of a $7.2 million.