Note 11. PROVISION FOR RESTRUCTURING

In the third quarter of 2011, the Company approved an expansion of our previous SG&A Restructuring Plan to include manufacturing and other cost reduction initiatives. This plan was further expanded in the first quarter of 2012. The expanded global plan including the Global Restructuring Plan and the SG&A Restructuring Plan will impact over 1,000 existing employees. Total costs of the two plans are expected to approximate $52 million to $59 million by the end of 2013, with $33 million to $38 million in total anticipated costs for the Global Restructuring Plan and $19 million to $21 million in total anticipated costs for the SG&A Restructuring Plan.

Restructuring expense for the three months ended March 25, 2012 and March 27, 2011 was as follows:

(amounts in thousands)

Quarter ended	March 25, 2012	March 27, 2011
Global Restructuring Plan
Severance and other employee-related charges	$ 558	$ —
Other exit costs	721	—
SG&A Restructuring Plan
Severance and other employee-related charges	373	1,585
Other exit costs	66	32
Manufacturing Restructuring Plan
Severance and other employee-related charges	—	(9)
Other exit costs	—	(11)
Total	$ 1,718	$ 1,597

Restructuring accrual activity for the three months ended March 25, 2012 was as follows:

(amounts in thousands)

	Accrual at Beginning of Year	Charged to Earnings	Charge Reversed to Earnings	Cash Payments	Exchange Rate Changes	Accrual at March 25, 2012
Global Restructuring Plan
Severance and other employee-related charges	$ 9,710	$ 689	$ (131)	$ (3,586)	$ 31	$ 6,713
Other exit costs(1)	—	721	—	(721)	—	—
SG&A Restructuring Plan
Severance and other employee-related charges	6,718	454	(81)	(2,360)	78	4,809
Other exit costs(2)	1,109	66	—	(638)	8	545
Manufacturing Restructuring Plan
Other exit costs	75	—	—	—	—	75
Total	$ 17,612	$ 1,930	$ (212)	$ (7,305)	$ 117	$ 12,142

(1)	During the first three months of 2012, there was a net charge to earnings of $0.7 million primarily due to lease termination costs, inventory and equipment moving costs, restructuring agent costs, legal costs, and gains/losses on sale of assets in connection with the restructuring plan.

(2)	During the first three months of 2012, there was a net charge to earnings of $0.1 million primarily due to lease termination costs, and inventory and equipment moving costs, in connection with the restructuring plan.

Global Restructuring Plan

During September 2011, we initiated the Global Restructuring Plan focused on further reducing our overall operating expenses by including manufacturing and other cost reduction initiatives, such as consolidating certain manufacturing facilities and administrative functions to improve efficiencies. This plan was further expanded in the first quarter of 2012. The first phase of this plan was implemented in the third quarter of 2011 with the remaining phases of the plan expected to be substantially complete by the end of 2013.

As of March 25, 2012, the net charge to earnings of $1.3 million represents the current year activity related to the Global Restructuring Plan. The anticipated total costs related to the plan are expected to approximate $33 million to $38 million, of which $20.7 million have been incurred. The total number of employees planned to be affected by the Global Restructuring Plan is 918, of which 394 have been terminated. Termination benefits are planned to be paid one month to 24 months after termination.

SG&A Restructuring Plan

During 2009, we initiated the SG&A Restructuring Plan focused on reducing our overall operating expenses by consolidating certain administrative functions to improve efficiencies. The first phase of this plan was implemented in the fourth quarter of 2009 with the remaining phases of the plan substantially completed by the end of the first quarter of 2012.

As of March 25, 2012, the net charge to earnings of $0.4 million represents the current year activity related to the SG&A Restructuring Plan. The total anticipated costs related to the plan are expected to approximate $19 million to $21 million, of which $18.5 million have been incurred. The total number of employees planned to be affected by the SG&A Restructuring Plan is 369, of which 352 have been terminated. Termination benefits are planned to be paid one month to 24 months after termination.

Manufacturing Restructuring Plan

In August 2008, we announced a manufacturing and supply chain restructuring program designed to accelerate profitable growth in our Apparel Labeling Solutions (ALS) business, formerly Check-Net®, and to support incremental improvements in our EAS systems and labels businesses. For the three months ended March 25, 2012, there was no charge to earnings recorded in connection with the Manufacturing Restructuring Plan.

The total number of employees planned to be affected by the Manufacturing Restructuring Plan is 420, all of which have been terminated. As of March 25, 2012 the implementation of the Manufacturing Restructuring Plan is substantially complete, with total costs incurred of $4.2 million. Termination benefits are planned to be paid one month to 24 months after termination.