Restructuring Activities

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

8. Restructuring Activities

Historically, restructuring charges have included costs associated with reductions in workforce and exits of idle facilities.

The following summarizes the changes in our accrued restructuring charges liability:



	Severance and Related Costs			Lease Obligation Exit and Facility Closure Costs			Total
	(In thousands)
Balance at December 31, 2012	$	65		$	626		$	691
Additional severance and lease abandonment charges	2,287			744			3,031
Adjustments to liability	—			180			180
Cash payments	(1,619		)	(460		)	(2,079		)
Effect of foreign exchange	(9		)	8			(1		)
Balance at December 31, 2013	$	724		$	1,098		$	1,822

On July 26, 2013, we committed to the July 2013 Restructuring Plan for the restructuring of approximately 80 employees primarily in the U.S., or about 12% of our total workforce. In connection with this plan, we expect to incur total charges of approximately $2.4 million through the second quarter of fiscal 2014 consisting of severance, retention and relocation costs, with approximately $2.3 incurred during the year ended December 31, 2013 and approximately $0.1 million expected to be incurred through the second quarter of fiscal 2014. As of December 31, 2013 approximately $1.6 in cash payments had been made with the remaining balance of $0.7 million expected to be paid during the first half of fiscal 2014.

In addition, on July 26, 2013, we committed to a plan to exit a portion of our facility in San Ramon, California by April 1, 2014. We are contractually obligated under this operating lease through 2015. The restructuring of the facility involves three phases. During the fourth quarter of fiscal 2013, we reached the cease-use date for the first phase of the restructuring and accordingly recoded $0.7 million of lease-related restructuring expense. As of December 31, 2013 we have remaining lease obligations of approximately $0.6 million related to phase one of the restructuring. We expect to reach a cease-use date for the remaining two phased of the facility restructuring in the first quarter of fiscal 2014.

In July 2010, as a result of the Symyx Merger, we implemented a plan to terminate the employment of approximately 80 employees in the U.S., Europe and the Asia-Pacific region. As a result of such terminations, we have incurred total severance charges of approximately $5.3 million, with $0.8 million incurred during fiscal 2011 and $4.5 million incurred during fiscal 2010. As of December 31, 2013, approximately $5.2 million in cash payments had been made, with the remaining balance of $35,000 expected to be paid during fiscal 2014.

Prior to the Symyx Merger, Symyx had implemented various restructuring plans under which lease obligations of approximately $0.1 million remain as of December 31, 2013. These obligations terminate in 2016. Additionally, prior to 2007, we had implemented a restructuring plan under which we have remaining lease obligations of approximately $0.4 million as of December 31, 2013. These lease obligations terminate in 2022.

All amounts incurred in connection with the above activities are recorded in the “Business consolidation, restructuring and headquarter-relocation costs” line in the accompanying consolidated statements of operations.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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