Restructure and Other Costs

6 Months Ended

Sep. 30, 2011

Restructure and Other Costs [Abstract]

Note 5. Restructure and Other Costs

There were no charges for restructuring costs in the three and six months ended September 30, 2011 and September 24, 2010.

The liability for restructuring was $337,000 at September 30, 2011 and consisted solely of accrued costs to exit the Company's former manufacturing facility. Changes in accrued amounts related to restructuring during fiscal 2012 were as follows:

(in thousands)		Restructure Accrual
Balance at March 25, 2011	$	915
Provision		-
Payments		(601	)
Other (1)		23
Balance at September 30, 2011	$	337

(1)

Consists primarily of accretion of implied interest on the remaining liability for lease and other exit costs associated with the Company's former manufacturing facility which is reflected in general and administrative expense in the condensed consolidated statement of operations and comprehensive loss.