Restructuring Costs

9 Months Ended

Sep. 28, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Contract Termination Costs

RESTRUCTURING COSTS

Facilities

In July 2013, management committed to a plan to consolidate production in its U.S. research model facilities and anticipates that these actions will result in the abandonment of certain long-lived assets, including a building at one of our facilities in California. During the quarter, the Company recorded to cost of sales accelerated depreciation of $6,766 related to the building based on its revised useful life. The Company anticipates that additional accelerated depreciation for the fourth quarter of 2013 will be up to approximately $7,000.

Staffing Reductions

We have implemented staffing reductions over the past few years to improve operating efficiency and profitability at various sites. As a result of these actions, for the nine months ended September 28, 2013 and September 29, 2012, we recorded severance and retention charges as shown below. As of September 28, 2013, $1,197 was included in accrued compensation and $1,413 in other long-term liabilities on our consolidated balance sheet.

The following table rolls forward our severance and retention cost liability:

	Nine Months Ended
	September 28, 2013			September 29, 2012
Balance, beginning of period	$	3,636		$	3,374
Expense	1,058			1,881
Payments/utilization	(2,084		)	(1,415		)
Balance, end of period	$	2,610		$	3,840

The following table presents severance and retention costs by classification on the income statement:

	Nine Months Ended
	September 28, 2013		September 29, 2012
Severance charges included in cost of sales	$	989	$	936
Severance charges included in selling, general and administrative expense	69		945
Total expense	$	1,058	$	1,881

The following table presents severance and retention cost by segment:

	Nine Months Ended
	September 28, 2013		September 29, 2012
Research models and services	$	811	$	934
Preclinical services	247		947
Total expense	$	1,058	$	1,881