Restructuring and Other Related Costs

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

In December 2013, the Company announced that it will undertake a corporate restructuring in the first quarter of 2014 (the “2013 Restructuring Plan”) to improve operational effectiveness and further optimize the Company's cost structure. The 2013 Restructuring Plan included a workforce reduction and the consolidation of facilities and is expected to be completed during 2014. Substantially all payments are expected to be made during 2014 with certain payments related to the consolidation of facilities expected through 2019. Additional charges of approximately $0.4 million to $2.3 million are expected to be recognized through the remainder of 2014 related to the consolidation of facilities that include estimates for remaining lease obligations less sub-lease proceeds, facility relocation and related costs.

The following table summarizes the provision, activity and balances related to the Restructuring Plan by cost type for the indicated periods:



	Employee severance and related costs			Real estate exit and related costs			Asset write-offs			Accrued restructuring liability

Balance as of December 31, 2013	$	4,568		$	769		$	—		$	5,337
Cash payments	(1,169		)	(88		)	—			(1,257		)
Charges	37			303			30			370
Non cash	—			—			(30		)	(30		)
Balance as of March 31, 2014	$	3,436		$	984		$	—		$	4,420

The consolidated balance sheets as of March 31, 2014 and December 31, 2013 include $3.8 million and $4.7 million in “Other accrued expenses and other current liabilities”, and $0.6 million and $0.6 million in "Other non-current liabilities", respectively.

- 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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