Restructuring, Reorganization, Relocation and Severance

3 Months Ended

Apr. 01, 2012

Restructuring and Related Activities [Abstract]

Restructuring, Reorganization, Relocation and Severance

RESTRUCTURING, REORGANIZATION, RELOCATION AND SEVERANCE

Manufacturing Transfer

In 2008 we entered into an arrangement to outsource aspects of our manufacturing processes. In 2011, we notified our largest contract manufacturer, accounting for approximately 10% of our revenue, that we were terminating the arrangement and that we would transfer the manufacturing process back to FEI. The termination contract was signed during the fourth quarter of 2011 and the manufacturing process was transitioned back to FEI as of April 2, 2012. The costs associated with the termination of the outsourcing arrangement were accrued in the fourth quarter of 2011. No additional costs were incurred in 2012 and we do not expect to incur any significant additional costs associated with the termination of this arrangement.

Restructuring, Reorganization, Relocation and Severance Accrual

The following table summarizes the charges, expenditures and write-offs and adjustments related to our restructuring, reorganization, relocation and severance accrual (in thousands):



Thirteen Weeks Ended April 1, 2012	Severance, outplacement and related benefits for terminated employees		Manufacturing transfer		Total
Beginning accrued liability	$	113	$	2,100	$	2,213
Charged to expense, net	—		—		—
Expenditures	—		—		—
Write-offs and adjustments	52		—		52
Ending accrued liability	$	165	$	2,100	$	2,265

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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