Restructuring (Notes)

6 Months Ended

Dec. 28, 2014

Restructuring and Related Activities [Abstract]

Fourth Quarter of Fiscal 2014 Restructuring

During the fourth quarter of fiscal 2014, the Company recorded restructuring charges of approximately $1.1 million primarily consisting of severance due to workforce reductions. The severance related charges were substantially paid in cash by the end of the second quarter of fiscal 2015.

Second Quarter of Fiscal 2014 Restructuring

During the second quarter of fiscal 2014, the Company initiated a restructuring plan designed to streamline business operations and reduce operating expenses. The total restructuring charge was approximately $7.5 million during the three and six months ended December 29, 2013. The restructuring actions include a reduction in workforce of approximately 15%, the consolidation of certain engineering facilities, and the closure of the Company's Bolton, Massachusetts facility. All restructuring actions impacted the Connectivity segment. The restructuring plan was substantially completed by the end of the first quarter of fiscal 2015.

A summary of the restructuring and other related charges, the balance of which is included within Accrued and Other Current Liabilities on the Company's Condensed Consolidated Balance Sheets, consisted of the following:



	One-time employee termination benefits			Contract termination costs		Total
	(in thousands)
Balance at June 29, 2014	$	3,236		$	—	$	3,236
Charges / adjustments	(853		)	—		(853		)
Payments	(2,377		)			(2,377		)
Balance at December 28, 2014	$	6		$	—	$	6

A summary of restructuring costs, by functional line item in the condensed consolidated statements of operations is as follows:



	Three Months Ended December 28, 2014			Three Months Ended December 29, 2013		Six Months Ended December 28, 2014			Six Months Ended December 29, 2013
	(in thousands)
Cost of goods sold	$	1		$	277	$	(5	)	$	277
Engineering and development	(48		)	5,259		(373		)	5,259
Selling and marketing	(419		)	668		(435		)	668
General and administrative	(14		)	1,246		(40		)	1,246
	$	(480	)	$	7,450	$	(853	)	$	7,450

- 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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