BUSINESS REORGANIZATION EXPENSES (Tables)

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Business reorganization expenses for the three and nine months ended September 30, 2012 and 2011 by plan were as follows:



	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2012			2011		2012			2011
2006 Plan	$	71		$	—	$	1,879		$	766
2008 Plan	—			—		—			—
2009 Plan	(77		)	—		(48		)	(19		)
2012 Plan	1,526			—		5,720			—
Total	$	1,520		$	—	$	7,551		$	747

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the nine months ended September 30, 2012 were as follows:



For The Nine Months Ended September 30, 2012	December 31, 2011		Changes in Estimate		Additional Charges		Payments			September 30, 2012
Lease termination payments	$	1,309	$	1,831	$	1,032	$	(1,094	)	$	3,078
Employee termination benefits	75		—		4,524		(2,918		)	1,681
Other associated costs	5		—		164		(139		)	30
Total	$	1,389	$	1,831	$	5,720	$	(4,151	)	$	4,789

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details