Restructuring and Management Transition
 9 Months Ended
Nov. 01, 2014
Restructuring and Related Activities [Abstract]  
Restructuring and Management Transition
Restructuring and Management Transition
The composition of restructuring and management transition charges was as follows:
 
 
Three Months Ended
 
Nine Months Ended
 
Cumulative
Amount Through
November 1, 2014
($ in millions)
November 1,
2014
 
November 2,
2013
 
November 1,
2014
 
November 2,
2013
 
Home office and stores
$
3

 
$
(6
)
 
$
15

 
$
26

 
$
217

Store fixtures
—

 
10

 
—

 
55

 
133

Management transition
7

 
3

 
15

 
32

 
223

Other
2

 
39

 
9

 
52

 
132

Total
$
12

 
$
46

 
$
39

 
$
165

 
$
705



Home Office and Stores
During the nine months ended November 1, 2014 and November 2, 2013, we recorded $15 million and $26 million, respectively, of charges for actions taken to reduce our home office and store expenses. In January 2014, we announced the closing of 33 department stores as part of our turnaround efforts. Through the first nine months of 2014, we incurred charges of $13 million for employee termination benefits and lease termination costs associated with the closure of those stores. Additionally, we incurred $2 million of other miscellaneous store restructuring costs.

The $32 million of charges through the first half of 2013 were associated with employee termination benefits for both store and home office associates. The $6 million credit for the third quarter of 2013 resulted from termination benefits paid that were lower than expected primarily because employees found other positions within the Company and revisions were made to the restructuring plan.
Store Fixtures
During the three months ended November 2, 2013, we recorded $2 million for the impairment of certain store fixtures related to our former shops strategy that were used in our prototype department store and $8 million of increased depreciation as a result of shortening the useful lives of fixtures in our department stores that were replaced during 2013.

During the nine months ended November 2, 2013, we recorded $7 million of charges for the write-off of store fixtures related to the renovations in our home department and $37 million of increased depreciation as a result of shortening the useful lives of fixtures in our department stores that were replaced during 2013. In addition, during the nine months ended November 2, 2013, we recorded $11 million of charges for the impairment of certain store fixtures related to our former shops strategy that were used in our prototype department store.
Management Transition
During the three months ended November 1, 2014 and November 2, 2013, we implemented several changes within our management leadership team that resulted in management transition costs of $7 million and $3 million, respectively, for both incoming and outgoing members of management. During the nine months ended November 1, 2014 and November 2, 2013, we recorded charges of $15 million and $32 million, respectively.
Other
During the three months ended November 1, 2014 and November 2, 2013, we recorded $2 million and $39 million, respectively, of miscellaneous restructuring charges. During the nine months ended November 1, 2014 and November 2, 2013, we recorded $9 million and $52 million, respectively, of miscellaneous restructuring charges. The charges during both years were related primarily to contract termination costs associated with our previous marketing and shops strategy, including a non-cash charge of $36 million during the third quarter of 2013 relating to the return of shares of Martha Stewart Living Omnimedia Inc. previously acquired by the Company.

Activity for the restructuring and management transition liability for the nine months ended November 1, 2014 was as follows:
 
($ in millions)
Home Office
and Stores
 
Management
Transition
 
Other
 
Total
February 1, 2014
$
—

 
$
3

 
$
30

 
$
33

Charges
15

 
15

 
9

 
39

Cash payments
(6
)
 
(11
)
 
(21
)
 
(38
)
Non-cash
(2
)
 
(3
)
 
—

 
(5
)
November 1, 2014
$
7

 
$
4

 
$
18

 
$
29

The non-cash amounts represent charges primarily for stock-based compensation expense in conjunction with accelerated vesting related to terminations and for the write-off of store fixtures.