XML 73 R26.htm IDEA: XBRL DOCUMENT

Restructuring Charges (Tables)

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities [Abstract]

The following table summarizes the pretax charge incurred through March 31, 2013:



(dollars in thousands)	Three months ended March 31, 2013
Accelerated depreciation	$	566
Included in cost of sales	566
Employee termination cost & other	2,322
Fixed asset write-down	1,992
Included in special charges	4,314
Total pretax charge	$	4,880

Capacity Realignment Reserve Activity

The following is the capacity realignment reserve activity for the three months ended March 31, 2013:



(dollars in thousands)	Reserve Balance at January 1, 2013		Total Charge to Earnings		Cash (payments) receipts			Non-cash Utilization			Reserve Balance at March 31, 2013
Accelerated depreciation	$	—	$	566	$	—		$	(566	)	$	—
Employee termination cost & other	—		2,322		(127		)	—			2,195
Fixed asset write-down	—		1,992		—			(1,992		)	—
Total	$	—	$	4,880	$	(127	)	$	(2,558	)	$	2,195

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details