Commitments, Contingencies and Other Matters (Tables)

9 Months Ended

Sep. 30, 2012

Commitments, Contingencies and Other Matters

Schedule of restructuring expense

Restructuring for the three and nine months ended September 30, 2012 is as follows (in thousands):

	Three months ended		Nine months ended
	September 30,		September 30,
	2012		2012
Personnel severance and related costs	$	1,642	$	1,705
Equity compensation and related costs	220		220
Other associated costs	152		152
	$	2,014	$	2,077

Schedule of reconciliation of restructuring liability

The following is a reconciliation of the restructuring liability through September 30, 2012 (in thousands):

	LED & Solar			Data Storage			Unallocated Corporate			Total
Short-term liability
Balance as of January 1, 2012	$	534		$	128		$	294		$	956
2012 Restructuring	561			983			56			1,600
Short-term/long-term reclassification	—			—			—			—
2012 Cash payments	(546		)	(137		)	(273		)	(956		)
Balance as of September 30, 2012	$	549		$	974		$	77		$	1,600

The following is a reconciliation of the restructuring liability through December 31, 2011 (in thousands):

	LED & Solar			Data Storage			Unallocated Corporate			Total
Short-term liability
Balance as of January 1, 2011	$	—		$	178		$	536		$	714
2011 Restructuring	672			51			311			1,034
Short-term/long-term reclassification	—			58			—			58
2011 Cash payments	(138		)	(159		)	(553		)	(850		)
Balance as of December 31, 2011	$	534		$	128		$	294		$	956
Long-term liability
Balance as of January 1, 2011	$	—		$	58		$	—		$	58
Short-term/long-term reclassification	—			(58		)	—			(58		)
Balance as of December 31, 2011	$	—		$	—		$	—		$	—