Restructuring Charges

9 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Restructuring and other charges in 2014 and 2013 consist of costs associated with the ongoing reorganization of our business operations and our ongoing expense alignment efforts. The expense amounts in both years relate primarily to severance costs due to workforce reductions.

In the latter half of 2012, we announced the elimination of approximately 160 positions worldwide, which was concluded as of the second quarter of 2013. During 2013 and 2014, we have incurred restructuring charges consisting of costs associated with the reorganization of our business operations and our ongoing expense alignment efforts. These costs are reflected in the table below.

Restructuring charges by type of cost (in thousands):



	Employee Separation Costs		Asset Related and Other Costs	Total
Costs incurred and charged to expense for the nine months ended September 30, 2014	$	3,805	—	$	3,805
Costs incurred and charged to expense for the nine months ended September 30, 2013	$	2,891	1,184	$	4,075

Changes to the accrued restructuring cost liability (in thousands):



	Employee Separation Costs
Accrued liability as of December 31, 2013	$	756
Costs incurred and charged to expense for the nine months ended September 30, 2014	3,805
Cash payments	(3,626		)
Accrued liability at September 30, 2014 (included in Accrued and other current liabilities)	$	935

- 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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