Restructuring Costs Restructuring Costs (Notes)

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring Costs

During the years ended December 31, 2013 and 2012, the Company recorded net pre-tax restructuring expenses totaling $27.5 million and $2.0 million, respectively. In 2013, the Company initiated a realignment plan that includes closing six not-to-scale sites in the United States and Europe and a transfer of those operations to the Company's larger facilities. The Company is also consolidating its optics and laser manufacturing businesses to better realize the benefits of vertical integration in these areas. In 2012, the Company recorded restructuring expenses associated with the relocation of one of the Company's manufacturing facilities in Europe to an existing facility in the United States.

The Company recorded the restructuring expenses in the segments as follows (in thousands):

	Year Ended December 31,
	2013		2012
Thermal Vision and Measurement	$	17,370	$	—
Raymarine	361		—
Surveillance	3,598		—
Detection	4,222		2,000
Integrated Systems	1,761		—
Other	209		—
	$	27,521	$	2,000

Restructuring expenses were recorded in the Consolidated Statements of Income as follows (in thousands):

	Year Ended December 31,
	2013		2012
Cost of goods sold	$	1,689	$	—
Restructuring expenses	25,832		2,000
	$	27,521	$	2,000

The following table summarizes the activity by cost type (in thousands):

	Severance			Inventory write downs			Facilities Exit, Lease Terminations & Other			Total
2013 restructuring expenses	$	19,866		$	1,689		$	5,966		$	27,521
Utilization	(1,675		)	(1,689		)	(2,296		)	(5,660		)
Balance, December 31, 2013	$	18,191		$	—		$	3,670		$	21,861

At December 31, 2012, the Company had restructuring accruals of $0.6 million related to 2012 activities that were utilized during the year ended December 31, 2013.