RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three months ended March 31, 2014 and 2013, the Company recorded net restructuring costs of $0.8 million and $0.7 million, respectively. These costs are recorded in “Restructuring and other costs” in the Consolidated Statements of Operations and the associated liabilities are recorded in “Accrued liabilities” in the Consolidated Balance Sheets.

At March 31, 2014, the Company’s restructuring accruals were as follows:



	Severance
(in thousands)	2012 and Prior Plans			2013 Plans			2014 Plans			Total

Balance at December 31, 2013	$	1,282		$	5,764		$	—		$	7,046
Provisions	44			3			1,505			1,552
Amounts applied	(564		)	(2,154		)	(2		)	(2,720		)
Change in estimates	—			(700		)	—			(700		)
Balance at March 31, 2014	$	762		$	2,913		$	1,503		$	5,178



	Lease/Contract Terminations
(in thousands)	2012 and Prior Plans			2013 Plans			2014 Plans		Total

Balance at December 31, 2013	$	748		$	98		$	—	$	846
Provisions	11			58			33		102
Amounts applied	(45		)	(163		)	—		(208		)
Change in estimate	(14		)	109			—		95
Balance at March 31, 2014	$	700		$	102		$	33	$	835



	Other Restructuring Costs
(in thousands)	2012 and Prior Plans			2013 Plans			2014 Plans		Total

Balance at December 31, 2013	$	58		$	658		$	—	$	716
Provisions	—			15			2		17
Amounts applied	(43		)	(124		)	—		(167		)
Change in estimate	1			(53		)	—		(52		)
Balance at March 31, 2014	$	16		$	496		$	2	$	514

The following table provides the year-to-date changes in the restructuring accruals by segment:



(in thousands)	December 31, 2013		Provisions		Amounts Applied			Change in Estimates			March 31, 2014

Dental Consumable Businesses	$	656	$	940	$	(36	)	$	—		$	1,560
Dental Specialty and Laboratory Businesses	6,333		227		(2,259		)	(657		)	3,644
Healthcare and Emerging Markets Businesses	1,245		504		(491		)	—			1,258
All Other	374		—		(309		)	—			65
Total	$	8,608	$	1,671	$	(3,095	)	$	(657	)	$	6,527