Restructuring

The following summarizes our restructuring plans announced in prior fiscal years. We recognize restructuring expenses as incurred. In addition, we assess the property, plant and equipment associated with the related facilities for impairment. Additional information regarding our restructuring plans is included in our Annual Report on Form 10-K for the year ended March 31, 2012 dated May 29, 2012.

Fiscal 2010 Restructuring Plan.

During the fourth quarter of fiscal 2010 we adopted a restructuring plan primarily related to the transfer of the remaining operations in our Erie, Pennsylvania facility to the U.S. headquarters in Mentor, Ohio and the consolidation of our European Healthcare manufacturing operations into two central locations within Europe (the “Fiscal 2010 Restructuring Plan”). In addition, we rationalized certain products and eliminated certain positions.

Since the inception of the Fiscal 2010 Restructuring Plan, we have incurred pre-tax expenses totaling $8,072 related to these actions, of which $6,975 was recorded as restructuring expenses and $1,097 was recorded in cost of revenues. We do not expect to incur any significant restructuring expenses related to this plan. These actions are intended to enhance profitability and improve efficiencies.

The following table summarizes our total pre-tax restructuring expenses for the first quarters of fiscal 2013 and fiscal 2012:



Three Months Ended June 30,	Fiscal 2010 Restructuring Plan (1)						Fiscal 2008 Restructuring Plan					Total
	2012			2011			2012		2011			2012			2011
Severance and other compensation related costs	$	(119	)	$	(55	)	$	—	$	—		$	(119	)	$	(55	)
Product rationalization	—			335			—		—			—			335
Asset impairment and accelerated depreciation	(17		)	92			—		—			(17		)	92
Lease termination obligation and other	—			—			—		(152		)	—			(152		)
Total restructuring charges	$	(136	)	$	372		$	—	$	(152	)	$	(136	)	$	220


(1)	Includes $(38) in charges recorded in cost of revenues on Consolidated Statements of Income for 2011.

Liabilities related to restructuring activities are recorded as current liabilities on the accompanying Consolidated Balance Sheets within “Accrued payroll and other related liabilities” and “Accrued expenses and other.” The following table summarizes our liabilities related to these restructuring activities:



	Fiscal 2010 Restructuring Plan
			Fiscal 2013
	March 31, 2012		Provision (1)			Payments/ Impairments (2)			June 30, 2012
Severance and termination benefits	$	659	$	(119	)	$	28		$	568
Asset impairments and accelerated depreciation	—		(17		)	17			—
Lease termination obligations	947		—			(336		)	611
Other	76		—			—			76
Total	$	1,682	$	(136	)	$	(291	)	$	1,255

(1) Includes curtailment benefit of $125 related to International defined benefit plan. Additional information is included in note 8, "Benefit Plans."

(2) Certain amounts reported include the impact of foreign currency movements relative to the U.S. dollar.