Restructuring and Other Charges

The Company accounts for its restructuring plans under the authoritative guidance for exit or disposal activities. The Company presents expenses related to restructuring and other charges as a separate line item in its Consolidated Statements of Operations.

During the three months ended March 31, 2013, the Company recorded a restructuring adjustment to decrease the previously recorded severance liability related to the consolidation of product groups within the commercial business unit by $54,000. The Company expects to payout the remaining severance by the end of fiscal 2013. In addition, the Company incurred $24,000 in transition service costs in connection with the pending acquisition of the AirCard division of Sierra Wireless ("AirCard"). Refer to Note 16, Subsequent Events for additional information regarding the AirCard acquisition. There were no restructuring and other charges in the three months ended April 1, 2012.

The following tables provide a summary of accrued restructuring and other charges activity:



	Accrued Restructuring and Other Charges at December 31, 2012		Additions		Cash Payments			Adjustments			Accrued Restructuring and Other Charges at March 31, 2013
	(In thousands)
Restructuring	$	999	$	—	$	(692	)	$	(54	)	$	253
Acquisition transition costs	—		24		—			—			24
Restructuring and other charges	$	999	$	24	$	(692	)	$	(54	)	$	277