Restructuring Costs and Other Severance Related Costs

12 Months Ended

Dec. 31, 2011

Restructuring Costs and Other Severance Related Costs

Restructuring Costs and Other Severance Related Costs

F. Restructuring Costs and Other Severance Related Costs

        A summary of the restructuring charges and subsequent activity in the restructuring accrual accounts is as follows:

(In thousands)	Workforce Reduction			Office Closure/ Consolidation			Total
Balance as of January 3, 2009	$	28		$	221		$	249
Restructuring charges		1,625			2,200			3,825
Cash expenditures		(438	)		(553	)		(991	)
Balance as of January 2, 2010		1,215			1,868			3,083
Restructuring charges (reversals)		413			(713	)		(300	)
Cash expenditures		(1,606	)		(671	)		(2,277	)
Balance as of January 1, 2011		22			484			506
Restructuring charges		370			399			769
Cash expenditures		(213	)		(592	)		(805	)
Balance as of December 31, 2011	$	179		$	291		$	470

        During fiscal 2011, we recorded severance and office closure charges of $0.8 million. Of these charges, $0.4 million related to severance and severance-related charges for changes in our senior executive officers and $0.4 million related to the relocation of our corporate headquarters.

        During fiscal 2010, we recorded a net reversal of restructuring costs and other severance-related costs of $0.3 million. The net reversal is comprised of a $0.4 million charge relating to severance and severance-related expenses and a reversal of $0.7 million primarily relating to the modification of lease agreements for office space previously vacated.

        During fiscal 2009, we recorded a charge of $1.6 million relating to severance and severance-related expenses. In addition, during fiscal 2009, we recorded office closure and consolidation charges totaling $2.2 million related to future rent obligations, net of anticipated sublease income. The office closure charges are for locations we closed during fiscal 2009 and the consolidation charge primarily relates to the consolidation of our corporate office during the second quarter of fiscal 2009.

        We believe all restructuring reserves remaining at December 31, 2011 are adequate; however, differences in actual expenses in the future could create the need for future adjustments to these reserves. We expect all remaining restructuring reserves will be paid during fiscal 2012.