Restructure and Other

12 Months Ended

Mar. 30, 2012

Note 6. Restructure and Other

Restructure and other costs of $1.4 million in fiscal 2012, $281,000 in fiscal 2011 and $17,000 in fiscal 2010 relate to charges for employee separation costs. In the fourth quarter of fiscal 2012, the Company announced implementation of a restructuring plan to reduce operating expenses, and preserve capital resources.The restructure and other cost of $1.4 million recognized in fiscal 2012 represents the total expected cost of the fiscal 2012 restructuring plan and consists totally of costs relating to severance and termination benefits. The Company anticipates payments of amounts relating to the fiscal 2012 restructuring will be substantially completed by the end of the first quarter of fiscal 2013.

The liability for restructuring was $837,000 at March 30, 2012, as shown in the table below. Components of accrued restructure costs and changes in accrued amounts related to these restructuring programs during fiscal 2010, 2011, and 2012 are as follows:

	Employee Separation Costs & Other			Facility Exit Costs & Other			Total
Balance at March 28, 2009	$	149		$	3,301		$	3,450
Provision		18			(1	)		17
Payments		(63	)		(1,368	)		(1,431	)
Other (1)		(104	)		187			83
Balance at March 26, 2010		-			2,119			2,119
Provision		281			-			281
Payments		(275	)		(1,322	)		(1,597	)
Other (1)		(2	)		114			112
Balance at March 25, 2011		4			911			915
Provision		1,493			(58	)		1,435
Payments		(660	)		(887	)		(1,547	)
Other (1)		-			34			34
Balance at March 30, 2012	$	837		$	-		$	837

(1)

Consists primarily of accretion and adjustments to 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 consolidated statement of operations. Adjustments to accretion were related to the Company's revision of its estimate of the remaining liability for lease and other exit costs.

The balance at March 26, 2010 includes $822,000 classified as other long-term liabilities related to lease and other exit costs for a vacated facility, net of an estimated amount of sublease income. Liabilities for restructuring at March 25, 2011 and March 30, 2012 were classified as current liabilities.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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