Restructuring Charges (Tables)

9 Months Ended

Sep. 30, 2013

Restructuring and Related Activities [Abstract]

Summary of Pretax Charge

The following table summarizes the pretax charge incurred for the three and nine months ended September 30, 2013:

(dollars in thousands)	Three months ended September 30, 2013			Nine months ended September 30, 2013
Accelerated depreciation	$	—		$	1,699
Included in cost of sales	—			1,699
Employee termination cost & other	(23		)	1,887
Fixed asset write-down	—			1,992
Production transfer expenses	413			740
Included in special charges	390			4,619
Total pretax charge	$	390		$	6,318

Capacity Realignment Reserve Activity

The following is the capacity realignment reserve activity for the nine months ended September 30, 2013:

(dollars in thousands)	Reserve Balance at January 1, 2013		Total Charge to Earnings		Cash (payments) receipts			Non-cash Utilization			Reserve Balance at September 30, 2013
Accelerated depreciation	$	—	$	1,699	$	—		$	(1,699	)	$	—
Employee termination cost & other	—		1,887		(1,020		)	—			867
Fixed asset write-down	—		1,992		—			(1,992		)	—
Production transfer expenses	—		740		(740		)	—			—
Total	$	—	$	6,318	$	(1,760	)	$	(3,691	)	$	867