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Note 5. Restructuring Expense
6 Months Ended
Dec. 31, 2012
Restructuring Expense [Abstract]  
Restructuring and Related Activities Disclosure
Restructuring Expense
We recognized an immaterial amount of pre-tax restructuring charges in the second quarter and year-to-date periods of fiscal year 2013, which was primarily related to the EMS Fremont and Gaylord restructuring plans. These plans were substantially completed prior to fiscal year 2013 but continue to incur miscellaneous exit costs related the facility closures. We do not expect these plans to have a significant amount of restructuring charges in the future.
During the second quarter and year-to-date periods of fiscal year 2012, we recognized $1.5 million and $1.6 million of pre-tax restructuring charges, respectively. Second quarter and fiscal year-to-date 2012 charges primarily included plant closure charges related to the EMS Fremont restructuring plan, and employee transition and plant closure expenses related to the EMS European Consolidation Plan which was completed in fiscal year 2012.
Restructuring charges are included in the Restructuring Expense line item of our Condensed Consolidated Statements of Income.
Accrued restructuring at December 31, 2012 and June 30, 2012 of $0.2 million and $0.3 million, respectively, was recorded in current liabilities. Accrued restructuring is related to the remaining lease payments due for the EMS Fremont facility.
For more information on these restructuring plans, refer to our Annual Report on Form 10-K for the fiscal year ended June 30, 2012.