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.

The Company incurred restructuring and other charges of $0.4 million and $2.0 million during the three and nine months ended September 29, 2013, respectively. The Company recorded a restructuring adjustment of $4,000 in the three months ended September 29, 2013, and $94,000 in the nine months ended September 29, 2013, to decrease the previously recorded severance liability for an office lease exit related to the AVAAK acquisition and the consolidation of product groups within the commercial business units. The Company expects to pay the remaining cost related to restructuring over the next six months. Of the $2.0 million restructuring and other charges incurred during the nine months ended September 29, 2013, $0.2 million are restructuring charges related to an office lease exit liability related to the AVAAK acquisition and $1.8 million are transition costs related to the AirCard acquisition. Refer to Note 3, Business Acquisitions for additional information regarding the AirCard and AVAAK acquisitions. There were no restructuring and other charges in the three and nine months ended September 30, 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 September 29, 2013
	(In thousands)
Restructuring	$	999	$	206	$	(1,004	)	$	(94	)	$	107
Acquisition transition costs	—		1,845		(775		)	—			1,070
Restructuring and other charges	$	999	$	2,051	$	(1,779	)	$	(94	)	$	1,177