Restructuring Charges

12 Months Ended

Dec. 31, 2013

Note 7---Restructuring

The facilities/excess assets accrual for each period includes future minimum lease payments, fees and expenses, net of estimated sublease income and planned Company occupancy, and related leasehold improvement amounts payable subsequent to the balance sheet date for which the provisions of ASC 420-10, as applicable, were satisfied. In determining estimated future sublease income, the following factors were considered, among others: current market conditions and rental rates, an assessment of the time period over which reasonable estimates could be made, the status of negotiations with potential subtenants, and the location of the respective facilities.

As of December 31, 2013, we no longer have any restructuring accruals or any future payments related to restructuring accrual. The net restructuring charge of $12,000 during year 2012 pertained to operating expenses paid in the period in excess of the initial estimated accrual for our vacant office space in Redwood City.

The following table summarizes the activity related to the restructuring plans and accounted for in accordance with ASC 420-10 (in thousands):

Amounts

Accrued

Charged to

Accrued

Restructuring

Amounts

Restructuring

Costs,

Costs and

Paid or

Costs,

Beginning

Other

Written Off

Ending

Year Ended December 31, 2012:

Lease cancellations and commitments

450

(462)

- 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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