Restructuring

We incurred the following restructuring costs:



	Three Months Ended June 30,				Six Months Ended June 30,
	2012		2013		2012		2013

Restructuring costs included in cost of sales	$	1,202	$	1,606	$	2,676	$	3,228

Restructuring costs included in other expense	$	1,231	$	1,566	$	1,504	$	3,170

During 2012 and 2013, we continued our operational restructuring plan which includes the transfer of additional production lines from manufacturing facilities located in the United States to our manufacturing facility in Chihuahua, Mexico and the consolidation of our Finland operations into our Largo, Florida and Utica, New York manufacturing facilities. During the first quarter of 2013, we began the consolidation of our Westborough, Massachusetts operations into our Largo, Florida and Chihuahua, Mexico facilities. We incurred $1.2 million and $2.7 million in costs associated with the restructuring during the three and six months ended June 30, 2012 and incurred $1.6 million and $3.2 million in costs associated with restructuring during the three and six months ended June 30, 2013, respectively. These costs were charged to cost of goods sold and include severance and other charges associated with the transfer of production to Mexico and consolidation of our Finland and Westborough, Massachusetts operations.

Restructuring costs included in other expense are described more fully in Note 10.

We have recorded an accrual in current liabilities of $3.5 million at June 30, 2013 mainly related to severance and lease impairment costs associated with the restructuring. Below is a rollforward of the accrual:




Balance as of January 1, 2013	$	4,120

Expenses incurred	2,126

Payments made	(2,747		)

Balance at June 30, 2013	$	3,499