Restructuring, Reorganization, Relocation and Severance

6 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring, Reorganization, Relocation and Severance

RESTRUCTURING, REORGANIZATION, RELOCATION AND SEVERANCE

Group Structure Reorganization

In January 2013, we announced our intention to reorganize the company into a group structure in order to enable us to efficiently execute our growth strategy. The reorganization was completed in the first quarter of 2013. The costs associated with the reorganization include primarily severance costs and resulted in the termination of certain positions throughout the company. In anticipation of this reorganization, we incurred $2.9 million of severance costs during the fourth quarter of 2012. During the thirteen and twenty-six week periods ended June 30, 2013, we recorded $0.4 million and $1.1 million, respectively, of severance costs. We do not expect to incur any additional charges related to the reorganization. All of the costs related to this plan are expected to result in cash expenditures and we currently expect the total cost of the reorganization to be approximately $4.0 million.

Restructuring, Reorganization, Relocation and Severance Accrual

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



Twenty-Six Weeks Ended June 30, 2013	Group Structure Reorganization			Total
Beginning accrued liability	$	2,692		$	2,692
Charged to expense, net	1,090			1,090
Expenditures	(2,744		)	(2,744		)
Write-offs and adjustments	16			16
Ending accrued liability	$	1,054		$	1,054

- 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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