This excerpt taken from the SWY 10-K filed Mar 2, 2010.
Note C: Store Lease Exit Costs and Impairment Charges
Impairment Write-Downs Safeway recognized impairment charges on the write-down of long-lived assets of $73.7 million in 2009, $40.3 million in 2008 and $27.1 million in 2007. These charges are included as a component of operating and administrative expense.
Store Lease Exit Costs The reserve for store lease exit costs includes the following activity for 2009, 2008 and 2007 (in millions):
Store lease exit costs are included as a component of operating and administrative expense, and the liability is included in accrued claims and other liabilities.