Restructuring:

During 2011, the Company's Board of Directors adopted a restructuring plan to more efficiently implement the Company's product development strategy and to better align the Company's corporate strategy with the Company's sales resources (the “2011 restructuring plan”). In connection with the 2011 restructuring plan, the Company reduced and refocused its headcount at certain of its research and development facilities, including Pennsylvania and Shanghai, China, and streamlined its supply chain activities at its headquarters for reduced operational costs, improved predictability and flexibility. Part of the 2011 restructuring plan includes extending silicon development capabilities, product and test engineering, planning and logistics activities by locating personnel in Manila, Philippines. The 2011 restructuring plan was substantially complete at the end of fiscal 2011. Approximately $0.6 million and $2.7 million was incurred in the first three months of fiscal 2012 and 2011, respectively. Approximately $0.3 million is expected to be incurred in the second quarter of fiscal 2012.

During fiscal 2009, we initiated a restructuring plan ("2009 restructuring plan") to lower operating expenses primarily by reducing headcount, reducing occupancy in certain leased facilities and to transfer inventory management, order fulfillment, and direct sales logistics from our headquarters in Oregon to a third party contractor in Singapore. In addition, the Company established an operations center in Singapore to transfer some of its supply chain activities from the Company’s headquarters in Oregon. As part of the 2011 restructuring plan, we updated our estimate of the remaining severance and lease loss reserve for the 2009 restructuring plan. This resulted in a credit to Restructuring charges in the first quarter of fiscal 2011 of $0.8 million, primarily for re-occupying certain leased facilities.

At March 31, 2012, our Condensed Consolidated Balance Sheet included an accrual of $0.4 million related to severance and related expenses under the provisions of the 2011 restructuring plan.

The following table displays the activity related to all restructuring plans described above (in thousands):



	Balance at December 31, 2011		Charged to expense during three months ended March 31, 2012		Paid or settled			Adjustments to reserve			Balance at March 31, 2012
Severance and related costs	$	1,543	$	276	$	(1,356	)	$	(80	)	$	383
Lease loss reserve	26		—		(12		)	(14		)	—
Other	—		374		(374		)	—			—
Total restructuring plans	$	1,569	$	650	$	(1,742	)	$	(94	)	$	383

Total Restructuring charges included in our Condensed Consolidated Statements of Operations were as follows (in thousands):



	Three Months Ended
	March 31, 2012			April 2, 2011
Severance and related costs	$	196		$	2,319
Lease loss reserve	(14		)	(628		)
Other	374			144
Total restructuring charges	$	556		$	1,835

We cannot be certain as to the actual amount of any remaining restructuring charges, changes in original estimates or the timing of their recognition for financial reporting purposes.