Reserve for Severance

3 Months Ended

Mar. 31, 2014

Severance Reserve

Changes in the Company’s reserve for severance as of March 31, 2014 and 2013 were as follows:



	(Dollars in thousands)
	Three Months Ended March 31,
	2014			2013
Balance at beginning of period	$	1,769		$	4,417
Charged to earnings	728			—
Payments	(754		)	(986		)
Balance at end of period	$	1,743		$	3,431

Accrued severance charges are included in the following line items of the Condensed Consolidated Balance Sheets:



	(Dollars in thousands)
	March 31,		December 31,
	2014		2013
Accrued expenses and other liabilities	$	1,304	$	1,651
Other liabilities	439		118
Total accrued severance	$	1,743	$	1,769