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NOTE 5 - BUSINESS RESTRUCTURING

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

As a result of the business downturn we experienced this year and the uncertain business outlook, we took restructuring actions in September 2012 to reduce quarterly operating expenses and production costs, with these actions reducing costs in the third quarter results by $47,000. These actions included reductions in personnel and the use of contractors, professionals, and consultants, as well as focusing our development efforts on a smaller number of projects.

The restructuring charge associated with these actions was $214,000 and is primarily related to severance. The restructuring charge was incurred in the third quarter and will be paid out during the fourth quarter of 2012 and first quarter of 2013.

An analysis of the business restructuring is as follows:

Restructuring	Reserve Balance Dec. 31, 2011		2012 Expense		2012 Payments/ Write-Offs		Reserve Balance Sept. 30, 2012
(in thousands)
Downsizing US operations:
Employee severance	$	0	$	105	$	0	$	105
Other costs		-		6		-		6
Downsizing foreign operations:
Employee severance		-		57		-		57
Other costs		-		46		-		46
Total	$	0	$	214	$	0	$	214

- 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.

+ References+ Details