Restructuring Charges

3 Months Ended

Mar. 31, 2013

Note 15. Restructuring Charges

In July 2011, the Partnership implemented a reduction in workforce as part of its cost reduction initiatives. This reduction in workforce resulted in a restructuring charge to expense of approximately $2.0 million, principally for separation and outplacement costs, and was recorded for the year ended December 31, 2011. No additional charges were recorded for the three months ended March 31, 2013 and 2012. A total of approximately $1.6 million was paid through March 31, 2013.

The following table presents the changes in the Partnership’s restructuring liability, included in amounts reported as other current liabilities (in thousands):

	Severance
Balance at December 31, 2012	$	402
Cash payments	(16		)
Balance at March 31, 2013	$	386

- 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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