Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2012

Accrued expenses consist of the following (in thousands):

	2011		2012
Royalties	$	22,193	$	20,887
Sales commissions		617		1,594
Bonuses		1,020		780
Professional fees		1,924		4,791
Acquisition earn-out		4,634		6,000
Salaries and employee benefits		2,497		3,891
Interest expense		750		1,055
Unearned revenue		760		1,057
Molds and tools		1,746		2,225
Reorganization costs		3,484		2,241
Media expense		2,106		5,602
Inventory liabilities		3,319		4,395
Other		5,730		9,159
	$	50,780	$	63,677

Components of Reorganization Charges

The components of the reorganization charges are as follows (in thousands):

	Accrued Balance						Accrued Balance
	December 31, 2011		Accrual		Payments		December 31, 2012
Lease abandonment costs	$	3,484	$	—	$	1,243	$	2,241
Total reorganization charges	$	3,484	$	—	$	1,243	$	2,241

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details