Other operating expenses, net includes gains on sale of fixed assets, write-down of impaired assets, restructuring and severance and other for fiscal years 2006, 2005 and 2004 as follows:

Gains on sale of fixed assets, net:

During fiscal 2006, four idle facilities with a carrying value of $2.4 million were sold, resulting in most of the gain of $471,000. Also sold during 2006 were two parcels of land with an aggregate carrying value of $800,000, resulting in a loss of $112,000. During fiscal 2005, four facilities, including three that were idle, with a carrying value of $5.9 million, were sold, generating most of the gain on sale for the year of $2.5 million. During fiscal 2004, three facilities, including two that were idle, with a carrying value of $2.0 million were sold, generating most of the gain on sale for the year of $4.7 million.

Write-down of impaired assets:

In fiscal 2006 and 2005, the Company determined that the net book value of certain closed manufactured housing facilities exceeded net realizable value. In fiscal 2006 and 2005, the write-down of assets related to three and two idle manufacturing facilities, respectively. Net realizable values were determined based on estimated recoverability upon sale, where appropriate, or other estimates of future cash flows. The Company recorded a pre-tax charge for asset impairment of $1.6 million and $1.9 million during fiscal years 2006 and 2005, respectively.

Restructuring and severance charges:

During fiscal 2006 and 2005, the Company recorded severance charges of $5.0 million and $2.9 million, respectively, related to reductions in personnel.

Other:

During  fiscal  2005,  the  Company  recorded  legal  charges  of  $16.3  million,  primarily  related  to  litigation  with  The
Coleman Company, Inc.