BUSINESS REORGANIZATION EXPENSES (Tables)

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities [Abstract]

Business reorganization expenses for the three months ended March 31, 2013 and 2012 by plan were as follows:



	Three Months Ended March 31,
	2013		2012
2006 Plan	$	36	$	—
2008 Plan	—		—
2009 Plan	—		(48		)
2012 Plan	1,946		988
Total	$	1,982	$	940

Changes in accrued business reorganization expenses

Changes in the accrued business reorganization expenses for the three months ended March 31, 2013 were as follows:



For The Three Months Ended March 31, 2013	December 31, 2012		Changes in Estimate		Additional Charges		Payments			March 31, 2013
Lease termination payments	$	2,678	$	7	$	—	$	(510	)	$	2,175
Employee termination benefits	715		—		1,764		(633		)	1,846
Other associated costs	27		—		211		(234		)	4
Total	$	3,420	$	7	$	1,975	$	(1,377	)	$	4,025

- 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