Restructuring and Other Charges (Notes)

9 Months Ended

Sep. 27, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring and Other Charges

The Company incurred restructuring and other charges of $1.0 million and $6.4 million during the three and nine months ended September 27, 2015, respectively. Restructuring and other charges recognized in the nine months ended September 27, 2015 are primarily related to contract and employee termination charges, as well as other activities attributable to the restructuring actions announced in February 2015. Restructuring and other charges incurred in the nine months ended September 28, 2014 were primarily attributable to charges recognized associated with the early termination of a lease agreement in Canada and one-time separation costs, primarily relating to the departure of the general manager of the retail business unit in the first quarter of 2014. 

Accrued restructuring and other charges are classified within other accrued liabilities in the unaudited condensed consolidated balance sheets. Amounts attributable to employee termination and other charges are expected to be paid out by the end of the first fiscal quarter of 2016. Amounts attributable to lease contract termination charges will be paid over the remaining lease term until January 2022.

The following table provides a summary of the activity related to accrued restructuring and other charges for the nine months ended September 27, 2015 (in thousands):

	Accrued Restructuring and Other Charges at December 31, 2014		Additions (a)		Cash Payments			Accrued Restructuring and Other Charges at September 27, 2015
Restructuring
Employee termination charges	$	316	$	4,689	$	(4,610	)	$	395
Lease contract termination and other charges	—		1,243		$	(592	)	651
Total Restructuring and other charges	$	316	$	5,932	$	(5,202	)	$	1,046

(a) Total restructuring and other charges recognized in the Company's unaudited condensed consolidated statement of operations for the nine months ended September 27, 2015 includes non-cash charges and adjustments, net of $0.5 million. These amounts have been excluded from the table above.

In the third quarter of 2015, the Company completed the steps necessary to reduce the cost structure of the service provider business unit and supporting functions to match the reduced revenue outlook and to concentrate resources on LTE and long-term and profitable accounts. Management does not expect to incur any material incremental charges associated with the restructuring actions announced in February 2015.