Restructure and Other Costs

3 Months Ended

Jun. 29, 2012

Restructure and Other Costs [Abstract]

Restructure and Other Costs

Note 6.  Restructure and Other Costs

Restructuring costs for the three months ended June 29, 2012 reflected net charges for employee separation costs related to corporate restructuring activities and facility exit costs. There were no restructuring costs for the three months ended June 24, 2011.

In the fourth quarter of fiscal 2012, the Company announced implementation of a restructuring plan to reduce operating expenses, and preserve capital resources. The combined total of restructure and other cost of $1.5 million recognized in fiscal 2012 and in the first quarter of fiscal 2013 represents the total expected cost of the fiscal 2012 restructuring plan and consists principally 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 second quarter of fiscal 2013.

The liability for restructuring was $70,000 at June 29, 2012 and consisted solely of accrued costs relating to employee separations. Changes in accrued amounts related to restructuring during fiscal 2013 were as follows:

(in thousands)	Restructure Accrual
Balance at March 30, 2012	$	837
Provision		121
Payments		(790	)
Other(1)		(98	)
Balance at June 29, 2012	$	70

(1) Consists primarily of adjustments to employee separation costs and facility exit costs which are reflected in general and administrative expense in the condensed consolidated statement of operations and comprehensive loss.