Restructuring and Exit Activities (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of restructuring costs incurred for each segment

Restructuring costs incurred for each segment during 2011 were as follows (in thousands):

	Year ended December 31, 2011
	Guitar Center		Direct Response		Corporate		Total
Employee termination costs	$	190	$	4,182	$	1,044	$	5,416
Employee relocation and recruiting costs	143		433		1,786		2,362
Consulting costs	150		1,604		424		2,178
Other costs	983		1,667		365		3,015

Total	$	1,466	$	7,886	$	3,619	$	12,971

Cumulative restructuring costs incurred for each segment from inception of the restructuring plan through December 31, 2012 were as follows (in thousands):

	Cumulative amount through December 31, 2012
	Guitar Center		Direct Response		Corporate		Total
Employee termination costs	$	190	$	4,419	$	1,043	$	5,652
Employee relocation and recruiting costs	178		433		3,021		3,632
Consulting costs	150		1,546		621		2,317
Other costs	987		2,063		427		3,477

Total	$	1,505	$	8,461	$	5,112	$	15,078

Schedule of our restructuring accrual activity

The following table summarizes our restructuring accrual activity for the year ended December 31, 2012, as it relates to employee termination costs (in thousands):

	Termination Costs
Balance at December 31, 2011	$	3,926
Charges	244
Cash payments	(4,170		)
Balance at December 31, 2012	$	—

- 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

- Definition

Tabular disclosure of 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. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details