Streamlining and Restructuring Charges (Tables)

9 Months Ended

Sep. 30, 2012

Streamlining and Restructuring Charges [Abstract]

The current and long-term portions of the outstanding restructuring liabilities are included in accrued and other liabilities and other liabilities – long-term on the condensed consolidated balance sheets and are based upon restructuring charges recognized as of September 30, 2012 and December 31, 2011 in connection with the Company's restructuring plans. As of September 30, 2012, the components of these liabilities are shown below (in thousands):

	Employee Severance and Other Benefits			Facility Charges (1)			Asset Impairment and Accelerated Depreciation (2)			Total
Balance at December 31, 2011	$	-		$	162		$	-		$	162
Restructuring charges		2,028			667			2,241			4,936
Cash payments		(2,028	)		(742	)		-			(2,770	)
Proceeds from sale of assets		-			-			450			450
Adjustments		-			3			(2,691	)		(2,688	)
Balance at September 30, 2012	$	-		$	90		$	-		$	90

(1) Includes moving and relocation costs, and lease payments offset by sublease payments.

(2) Restructuring charges include non-cash impairments and accelerated depreciation of property and equipment and leasehold improvements; however,

these amounts are not included in the restructuring accrual.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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