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 restructuring and other charges of $1.4 million and $2.2 million during the three and nine months ended September 28, 2014, respectively. The restructuring and other charges are primarily attributable to charges of $1.3 million recognized associated with the early termination of a lease agreement in Canada and $0.8 million recognized relating to one-time separation costs, primarily relating to the departure of the general manager of the retail business unit in the first quarter of 2014. 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, $0.2 million of which are restructuring charges associated with an office lease exit liability relating to the AVAAK acquisition completed in the second quarter of 2013 and $1.8 million are transition costs related to the AirCard acquisition. Refer to Note 3, Business Acquisitions for additional information regarding the AirCard acquisition.

The following tables provide a summary of accrued restructuring and other charges activity for the nine months ended September 28, 2014 (in thousands):



	Accrued Restructuring and Other Charges at December 31, 2013		Additions		Cash Payments			Adjustments			Accrued Restructuring and Other Charges at September 28, 2014
Restructuring	$	1,013	$	2,204	$	(2,678	)	$	(20	)	$	519
Acquisition transition costs	10		6		(16		)	—			—
Restructuring and other charges	$	1,023	$	2,210	$	(2,694	)	$	(20	)	$	519