BUSINESS REORGANIZATION EXPENSES

6 Months Ended

Jun. 30, 2011

NOTE 10 – BUSINESS REORGANIZATION EXPENSES

The following table contains amounts for activities in the current period related to prior restructuring plans. These amounts are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations. Amounts in the “Payments” column represent the cash payments associated with the reorganization plans. Changes in accrued business reorganization expenses for the six months ended June 30, 2011 were as follows:

For the Six Months Ended June 30, 2011	December 31,		Changes in		Additional					June 30,
	2010		Estimate		Charges		Payments			2011
Lease termination payments	$	2,376	$	735	$	-	$	(1,170	)	$	1,941
Employee termination benefits		650		-		-		(234	)		416
Contract cancellation costs		103		12		-		(19	)		96
Total	$	3,129	$	747	$	-	$	(1,423	)	$	2,453

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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