A summary of the activity of these operating lease exit accruals consists of the following:

(1)         Expense of approximately $0.1 million is recorded in interest expense, other, net, and expense of approximately $0.6 million is recorded in income (loss) from discontinued operations before taxes, in the accompanying condensed consolidated statements of income.

(2)         Amount is recorded as an offset to rent expense, with approximately $0.4 million in selling, general and administrative expenses, and $2.7 million in income (loss) from discontinued operations before taxes, in the accompanying condensed consolidated statements of income.