(Reuters) – Bankrupt U.S. retailer Sears Holdings Corp (SHLDQ.PK) will take a charge of about $443 million arising from store closures, a regulatory filing showed on Tuesday.

The company said some of the charges have already been incurred in the third quarter, while the remaining charges will be booked in the fourth quarter.

Total costs related to closing 73 Sears stores and 28 Kmart stores in the third quarter ended Nov. 3 amounted to $229 million, the company said earlier this month.

The charges entail markdowns, severance costs and lease termination costs arising from store closures, which the company announced in October, when it filed for Chapter 11 bankruptcy protection.

Sears Chairman Eddie Lampert made a $4.6 billion offer to buy the U.S. retailer earlier this month, which called for about 500 Sears stores to remain open.