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 completed at the end of the second quarter of fiscal 2012. Approximately $0.1 million and $0.6 million of expense was incurred in the three and six months ended June 30, 2012, respectively, and $1.4 million and $4.0 million was incurred in the three and six months ended July 2, 2011, respectively.

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 June 30, 2012, no restructuring accrual remained on our Condensed Consolidated Balance Sheet.

The following table displays the activity related to the 2011 restructuring plan described above (in thousands):



	Balance at December 31, 2011		Charged to expense during six months ended June 30, 2012		Paid or settled			Adjustments to reserve			Balance at June 30, 2012
Severance and related costs	$	1,543	$	296	$	(1,735	)	$	(104	)	$	—
Lease loss reserve	26		—		(12		)	(14		)	—
Other	—		465		(465		)	—			—
Total restructuring plans	$	1,569	$	761	$	(2,212	)	$	(118	)	$	—

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



	Three Months Ended					Six Months Ended
	June 30, 2012			July 2, 2011		June 30, 2012			July 2, 2011
Severance and related costs	$	(3	)	$	1,171	$	193		$	3,490
Lease loss reserve	—			—		(14		)	(628		)
Other	90			216		464			360
Total restructuring charges	$	87		$	1,387	$	643		$	3,222

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.