Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2015

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs [Table Text Block]

In 2013, the Company initiated a realignment plan that includes closing six sites in the United States and Europe and transferring those operations to the Company's larger facilities. The Company also consolidated its optics and laser manufacturing businesses to better realize the benefits of vertical integration in these areas. As of September 30, 2015, most of the restructuring activities have been completed, with remaining costs and accrued expenses primarily related to the closure of a European facility. During the three and nine months ended September 30, 2015, the Company recorded net pre-tax restructuring expenses totaling $0.3 million and $1.1 million, respectively. During the three and nine months ended September 30, 2014, the Company recorded net pre-tax restructuring expenses totaling $4.1 million and $16.0 million, respectively. The Company recorded the restructuring expenses in the segments as follows (in thousands):

	Three Months Ended September 30,					Nine Months Ended September 30,
	2015			2014		2015			2014
Surveillance	$	148		$	358	$	225		$	5,082
Instruments	223			3,674		907			9,868
OEM and Emerging Markets	(24		)	—		(22		)	278
Maritime	—			28		—			(97		)
Detection	(19		)	—		(15		)	759
Other	—			—		—			120
	$	328		$	4,060	$	1,095		$	16,010

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

	Three Months Ended September 30,				Nine Months Ended September 30,
	2015		2014		2015		2014
Cost of goods sold	$	—	$	—	$	—	$	590
Restructuring expenses	328		4,060		1,095		15,420
	$	328	$	4,060	$	1,095	$	16,010

Note 18. Restructuring Costs - (Continued)

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

	Severance and personnel costs			Facilities Exit, Lease Terminations & Other			Total
Balance, December 31, 2014	$	10,941		$	1,485		$	12,426
Additional costs	277			37			314
Utilization	(3,524		)	(1,040		)	(4,564		)
Balance, March 31, 2015	$	7,694		$	482		$	8,176
Additional costs	82			371			453
Utilization	(2,394		)	(371		)	(2,765		)
Balance, June 30, 2015	$	5,382		$	482		$	5,864
Additional costs	269			59			328
Utilization	(1,593		)	(148		)	(1,741		)
Balance, September 30, 2015	$	4,058		$	393		$	4,451