Restructuring

In 2011, the Company committed to restructuring plans that include exit activities at manufacturing sites in West Lebanon, New Hampshire and Pulau Indah, Selangor, Malaysia. The Company expects to complete these activities in 2012. These exit activities impact approximately 170 employees and are intended to reduce the Company’s fixed cost structure and better align its global manufacturing and distribution footprint.

The Company expects that approximately an additional $1,237 of restructuring expense associated with these activities will be incurred during the remainder of 2012 and into the first quarter of 2013.

The following provides a summary of restructuring costs incurred during the three and six months ended June 30, 2012, incurred to date and total expected restructuring costs:



	Employee Termination Benefits		Other Restructuring Costs		Total
Three Months Ended
June 30, 2012	$	234	$	614	$	848
June 30, 2011	396		219		615

Six Months Ended
June 30, 2012	$	629	$	1,030	$	1,659
June 30, 2011	396		219		615

As of June 30, 2012
Cumulative restructuring costs	$	3,826	$	3,237	$	7,063
Total expected restructuring costs	$	3,900	$	4,400	$	8,300

Employee termination benefits primarily include severance and retention payments to employees impacted by exit activities. Other restructuring costs include changes to the lease terms of the impacted facility, expense to relocate certain individuals and equipment to other manufacturing locations and employee training costs.

The following is a rollforward of the liabilities associated with the restructuring activities since December 31, 2011. The liabilities are reported as a component of accrued and other liabilities in the accompanying consolidated balance sheet as of June 30, 2012.



	Employee Termination Benefits			Other Restructuring Costs			Total
Balance as of December 31, 2011	$	1,571		$	295		$	1,866
Charges	629			1,030			1,659
Payments and other adjustments	(1,332		)	(1,080		)	(2,412		)
Balance as of June 30, 2012	$	868		$	245		$	1,113