Restructuring Charges (Tables)

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

Summary of Pretax Charge

The following table summarizes the pretax charge incurred in 2014 and 2013:

	Three months ended March 31,				Total Charges to Date
(dollars in thousands)	2014		2013
Accelerated depreciation & other	$	—	$	566	$	1,685
Other restructuring expenses	985		—		985
Included in cost of sales	985		566		2,670
Employee termination cost & other	—		2,322		1,794
Fixed asset write-down	—		1,992		1,924
Other restructuring expenses	—		—		1,141
Included in special charges	—		4,314		4,859
Total pretax charge	$	985	$	4,880	$	7,529

Capacity Realignment Reserve Activity

The following is the capacity realignment reserve activity for the three months ended March 31, 2014:

(dollars in thousands)	Reserve Balance at January 1, 2014		Total Charge to Earnings		Cash (payments) receipts			Non-cash Utilization		Reserve Balance at March 31, 2014
Employee termination cost & other	$	289	$	—	$	(243	)	$	—	$	46
Other restructuring expenses	—		985		(985		)	—		—
Total	$	289	$	985	$	(1,228	)	$	—	$	46