RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three and six months ended June 30, 2014, the Company recorded net restructuring costs of $1.2 million and $2.0 million, respectively. During the three and six months ended June 30, 2013, the Company recorded net restructuring costs of $2.1 million and $2.8 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 June 30, 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	109			243			3,210			3,562
Amounts applied	(601		)	(3,270		)	(388		)	(4,259		)
Change in estimates	(313		)	(770		)	(7		)	(1,090		)
Balance at June 30, 2014	$	477		$	1,967		$	2,815		$	5,259



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

Balance at December 31, 2013	$	748		$	98		$	—	$	846
Provisions	11			81			33		125
Amounts applied	(64		)	(264		)	—		(328		)
Change in estimate	(14		)	96			—		82
Balance at June 30, 2014	$	681		$	11		$	33	$	725



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

Balance at December 31, 2013	$	58		$	658		$	—	$	716
Provisions	—			—			4		4
Amounts applied	(62		)	(237		)	—		(299		)
Change in estimate	20			(272		)	—		(252		)
Balance at June 30, 2014	$	16		$	149		$	4	$	169

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			June 30, 2014

Dental Consumable and Certain International Businesses	$	656	$	1,483	$	(65	)	$	—		$	2,074
Dental Specialty and Laboratory and Certain Global Distribution Businesses	6,333		1,510		(3,609		)	(1,195		)	3,039
Healthcare and Emerging Markets Businesses	1,245		698		(903		)	—			1,040
All Other	374		—		(309		)	(65		)	—
Total	$	8,608	$	3,691	$	(4,886	)	$	(1,260	)	$	6,153