Restructuring Costs and Other Net

6 Months Ended

Jun. 30, 2011

Restructuring and Related Activities [Abstract]

During the six months ended June 30, 2011, the Company recorded a $0.1 million favorable adjustment to selling, general and administrative costs due to a reversal of costs associated with the workforce reductions announced and completed in the first quarter of 2010. The workforce reductions were effected in two separate actions, which were designed to improve efficiencies and better align the Company's costs and structure for the future. The workforce reductions reduced office based personnel by 30 and field based personnel by 42, primarily due to the charges for employee severance and other employee-related termination costs being slightly lower than originally estimated. The Company did not record any adjustment to selling, general and administrative costs for the three months ended June 30, 2011.

For the six months ended June 30, 2010, the Company recorded charges of $7.1 million associated with the workforce reductions announced in 2010. See note 13 "Restructuring Costs and Other, Net" of the notes to the consolidated financial statements in the Company's annual report on Form 10-K for the year ended December 31, 2010. The Company did not record any adjustment to selling, general and administrative costs for the three months ended June 30, 2010.

Details of the activities described above and the movement in the accrual during the six-month period ended June 30, 2011 are as follows:



	Balance as of January 1, 2011		Expenses (Income), Net			Cash			Noncash		Balance as of June 30, 2011
	(in thousands)
Employee severance and other personnel benefits:
Workforce reductions	$	134	$	(119	)	$	(15	)	—		$	—
Leases and equipment write-offs	10		—			(10		)	—		—
Total	$	144	$	(119	)	$	(25	)	$	—	$	—

- 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.

+ References+ Details