RESTRUCTURING AND OTHER CHARGES

3 Months Ended

Mar. 30, 2014

Restructuring Charges [Abstract]

Restructuring and Other Charges

RESTRUCTURING AND OTHER CHARGES

In December 2011, our management approved and initiated a cost reduction plan ("2011 Restructuring Plan") as part of our broader cost reduction initiatives. During 2012, we completed the first three phases of our cost reduction plan, which included the consolidation of our manufacturing and research and development facilities, moving a portion of our outsourced spare parts logistics operations in-house, and workforce reductions. In January 2013, we finalized our plans for the fourth phase of the cost reduction plan, which included additional workforce reductions across all areas of the Company and additional contract termination costs related to two vacant facilities. The fourth phase of the 2011 Restructuring Plan was completed during the third quarter of 2013. We incurred $10.5 million in restructuring and other charges under the 2011 Restructuring Plan through its completion in the third quarter of 2013.

The following table summarizes changes in the restructuring accrual for the three months ended March 30, 2014 (in thousands):

	Three Months Ended March 30, 2014
	Employee Severance Costs		Contract Termination Costs			Total
Beginning balance	$	—	$	1,103		$	1,103
Restructuring charges	—		—			—
Payments	—		(242		)	(242		)
Reserve adjustments	—		(17		)	(17		)
Ending balance	$	—	$	844		$	844

As of March 30, 2014, $0.7 million of the restructuring accrual was classified as short-term and recorded within other current liabilities in the Condensed Consolidated Balance Sheets, and the remaining $0.1 million of the restructuring accrual was classified as long-term and recorded within other liabilities in the Condensed Consolidated Balance Sheets.