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 unaudited condensed consolidated statements of operations.

The Company incurred a credit of $12,000 and an expense of $0.8 million in restructuring and other charges during the three and six months ended June 29 2014, respectively. The restructuring and other charges are mainly attributable to one-time separation costs related to the departure of the general manager of the retail business unit. The Company incurred restructuring and other charges of $1.6 million during the three and six months ended June 30, 2013, $0.2 million of which are restructuring charges related to an office lease exit liability related to the AVAAK acquisition and $1.4 million are transition costs related to the AirCard acquisition. Refer to Note 3, Business Acquisitions for additional information regarding the AirCard and AVAAK acquisitions.

The following tables provide a summary of accrued restructuring and other charges activity for the six months ended June 29, 2014 (in thousands):



	Accrued Restructuring and Other Charges at December 31, 2013		Additions		Cash Payments			Adjustments			Accrued Restructuring and Other Charges at June 29, 2014
Restructuring	$	1,013	$	844	$	(1,302	)	$	(20	)	$	535
Acquisition transition costs	10		6		(16		)	—			—
Restructuring and other charges	$	1,023	$	850	$	(1,318	)	$	(20	)	$	535