Restructuring Charges (Tables)

9 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

Summary of Pretax Charge

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

	Three months ended September 30,					Nine months ended September 30,				Total Charges to Date
(dollars in thousands)	2014		2013			2014		2013
Accelerated depreciation & other	$	—	$	—		$	—	$	1,699	$	1,685
Other restructuring expenses	—		—			985		—		985
Included in cost of sales	—		—			985		1,699		2,670
Employee termination cost & other	—		(23		)	—		1,887		1,794
Fixed asset write-down	—		—			—		1,992		1,924
Other restructuring expenses	—		413			—		740		1,141
Included in special charges	—		390			—		4,619		4,859
Total pretax charge	$	—	$	390		$	985	$	6,318	$	7,529

Capacity Realignment Reserve Activity

The following is the capacity realignment reserve activity for the nine months ended September 30, 2014:

(dollars in thousands)	Reserve Balance at January 1, 2014		Total Charge to Earnings		Cash (payments) receipts			Non-cash Utilization		Reserve Balance at September 30, 2014
Employee termination cost & other	$	289	$	—	$	(289	)	$	—	$	—
Other restructuring expenses	—		985		(985		)	—		—
Total	$	289	$	985	$	(1,274	)	$	—	$	—