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Restructuring and Acquisition Related Costs (Tables)
9 Months Ended
Sep. 26, 2014
Restructuring And Related Activities [Abstract]  
Summary of Restructuring and Acquisition Related Expenses

The following table summarizes restructuring and acquisition related expenses in the accompanying consolidated statements of operations (in thousands):

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

September 26,

2014

 

 

September 27,

2013

 

 

September 26,

2014

 

 

September 27,

2013

 

2011 restructuring

$

233

 

 

$

(2

)

 

$

139

 

 

$

1,320

 

2013 restructuring

 

 

 

 

1,449

 

 

 

(66

)

 

 

2,205

 

Germany restructuring

 

 

 

 

 

 

 

 

 

 

7

 

Total restructuring charges

$

233

 

 

$

1,447

 

 

$

73

 

 

$

3,532

 

Acquisition charges

$

26

 

 

$

106

 

 

$

774

 

 

$

1,192

 

JADAK earn-out costs

 

512

 

 

 

 

 

 

1,102

 

 

 

 

Total acquisition related charges

$

538

 

 

$

106

 

 

$

1,876

 

 

$

1,192

 

Total restructuring and acquisition related costs

$

771

 

 

$

1,553

 

 

$

1,949

 

 

$

4,724

 

 

Summary of Accrual Activities by Components Related to Company's Restructuring Plans

The following table summarizes the accrual activities, by component, related to the Company’s restructuring plans recorded in the accompanying consolidated balance sheets (in thousands):

 

 

Total

 

 

Severance

 

 

Facility

 

 

Other

 

Balance at December 31, 2013

$

1,272

 

 

$

585

 

 

$

648

 

 

$

39

 

Restructuring charges

 

73

 

 

 

(79

)

 

 

68

 

 

 

84

 

Cash payments

 

(765

)

 

 

(441

)

 

 

(249

)

 

 

(75

)

Non-cash write-offs and other adjustments

 

(374

)

 

 

 

 

 

(374

)

 

 

 

Balance at September 26, 2014

$

206

 

 

$

65

 

 

$

93

 

 

$

48