Commitments, Contingencies and Other Matters (Tables)

3 Months Ended

Mar. 31, 2013

Commitments, Contingencies and Other Matters

A summary of restructuring expense is as follows (in thousands):

	For the three months ended March 31,
	2013		2012
Personnel severance and related costs	$	435	$	63
Other associated costs	96		—
Restructuring expense	$	531	$	63

Schedule of reconciliation of restructuring liability

The following is a reconciliation of the restructuring liability through March 31, 2013 (in thousands):

	LED & Solar			Data Storage			Unallocated Corporate			Total
Short-term liability
Balance as of January 1, 2013	$	448		$	1,308		$	119		$	1,875
Restructuring	422			51			58			531
Cash payments	(602		)	(672		)	(152		)	(1,426		)
Balance as of March 31, 2013	$	268		$	687		$	25		$	980

The following is a reconciliation of the restructuring liability through December 31, 2012 (in thousands):

	LED & Solar			Data Storage			Unallocated Corporate			Total
Short-term liability
Balance as of January 1, 2012	$	534		$	128		$	294		$	956
Restructuring	874			1,684			135			2,693
Cash payments	(960		)	(504		)	(310		)	(1,774		)
Balance as of December 31, 2012	$	448		$	1,308		$	119		$	1,875

- 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.

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