Provision for Restructuring (Tables)

6 Months Ended

Jun. 26, 2011


(amounts in thousands)	Quarter (13 weeks) Ended		Six Months (26 weeks) Ended
	June 26, 2011	June 27, 2010	June 26, 2011	June 27, 2010
SG&A Restructuring Plan
Severance and other employee-related charges	$ 874	$ 741	$ 2,459	$ 837
Other exit costs	578	—	610	—
Manufacturing Restructuring Plan
Severance and other employee-related charges	(32)	274	(41)	569
Other exit costs	75	184	64	229
Total	$ 1,495	$ 1,199	$ 3,092	$ 1,635

Schedule of Restructuring Accrual Activity

Accrual at Beginning of Year	Charged to Earnings	Charge Reversed to Earnings	Cash Payments	Exchange Rate Changes	Accrual at 6/26/2011
SG&A Restructuring Plan
Severance and other employee-related charges	$ 6,660	$ 2,577	$ (118)	$ (2,545)	$ 314	$ 6,888
Other exit costs(1)	—	610	—	(128)	—	482
Manufacturing Restructuring Plan
Severance and other employee-related charges	719	69	(110)	(494)	—	184
Other exit costs(2)	143	75	(11)	(132)	—	75
Total	$ 7,522	$ 3,331	$ (239)	$ (3,299)	$ 314	$ 7,629

(1)	During the first six months of 2011, there was a net charge to earnings of $0.6 million due to the closing of an operating facility and one-time payment related to a lease modification for an operating facility.

(2)	During 2010, costs were recorded due to the closing of a manufacturing facility. For the first six months of 2011, there was a net charge to earnings of $0.1 million due to other exit costs associated with the manufacturing closings.

- 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.

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- Definition

Tabular disclosure of 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. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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