Restructuring and Related Activities

6 Months Ended

Jun. 30, 2014

Note 15. Restructuring Activities

During the second quarter of 2014, the Company’s management approved, committed to and initiated plans to the 2014 Restructuring Plan. The restructuring costs associated with the 2014 Restructuring Plan are recorded in the restructuring expense line item within the consolidated statements of operations. The Company expects to incur the majority of the estimated remaining restructuring expenses through the end of 2014. Any changes to the estimates of executing the 2014 Restructuring Plan will be reflected in future results of operations.

The following tables summarize the activities associated with restructuring liabilities for the three and six months ended June 30, 2014 (in thousands), all of which are included in accrued liabilities in the accompanying consolidated balance sheets. In the table below, "Charges" represents the initial charge related to the restructuring activity. "Payments" consists of cash payments for severance, employee-related benefits, lease and other contract termination costs, and other restructuring costs.

			Three Months Ended June 30, 2014
	Liability at March 31, 2014		Charges			Cash payments and other non-cash transactions			Liability at June 30, 2014
Severance and employee-related benefits	$	—	$	1,810		$	(468	)	$	1,342
Contract termination costs		—		—			—			—
Impairment of intangible assets		—		920			(920	)		—
Other restructuring costs		—		(4	)		30			26
Total 2014 Restructuring Plan	$	—	$	2,726		$	(1,358	)	$	1,368

			Six Months Ended June 30, 2014
	Liability at December 31, 2013		Charges			Cash payments and other non-cash transactions			Liability at June 30, 2014
Severance and employee-related benefits	$	—	$	1,810		$	(468	)	$	1,342
Contract termination costs		—		—			—			—
Impairment of intangible assets		—		920			(920	)		—
Other restructuring costs		—		(4	)		30			26
Total 2014 Restructuring Plan	$	—	$	2,726		$	(1,358	)	$	1,368

The following table summarizes the inception to date restructuring costs recognized and the total restructuring costs expected to be recognized in the 2014 Restructuring Plan (in thousands):

	As of June 30, 2014
	Total Costs Recognized To Date			Total Expected Program Cost
Severance and employee-related benefits	$	1,810		$	4,383
Contract termination costs		—			40
Impairment of intangible assets		920			920
Other restructuring costs		(4	)		(4	)
Total 2014 Restructuring Plan	$	2,726		$	5,339

- 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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