Restructing Charges - Note 5

6 Months Ended

Jul. 03, 2011

Restructuring Charges [Abstract]

Restructuring and Related Activities Disclosure

5. Restructuring Charges

In 2008 and 2009, the Company implemented several restructuring programs, resulting in restructuring charges principally comprised of employee severance costs and lease contract termination costs. The following table summarizes changes in the restructuring accrual for the three and six months ended July 3, 2011 and June 27, 2010:

	Three Months Ended July 3, 2011			Three Months Ended June 27, 2010
	Employee	Contract		Employee	Contract
	Severance	Termination		Severance	Termination
	Costs	Costs	Total	Costs	Costs	Total
	(thousands)			(thousands)
Beginning balance	$       -	$ 392	$ 392	$ 135	$ 477	$ 612
Payments	-	(56)	(56)	(11)	-	(11)
Reserve adjustments	-	(13)	(13)	(3)	(93)	(96)
Foreign currency changes	-	15	15	-	-	-
Ending balance	$       -	$ 338	$ 338	$ 121	$ 384	$ 505
	Six Months Ended July 3, 2011			Six Months Ended June 27, 2010
	Employee	Contract		Employee	Contract
	Severance	Termination		Severance	Termination
	Costs	Costs	Total	Costs	Costs	Total
	(thousands)			(thousands)
Beginning balance	$     94	$ 342	$ 436	$   89	$ 520	$ 609
Payments	-	(56)	(56)	(24)	-	(24)
Reserve adjustments	(94)	16	(78)	56	(136)	(80)
Foreign currency changes	-	36	36	-	-	-
Ending balance	$       -	$ 338	$ 338	$ 121	$ 384	$ 505

Remaining employee severance cost contingencies were resolved in the first quarter of 2011. The Company is currently engaged in an ongoing negotiation with a landlord with respect to a lease contract termination, and the payment of the lease termination expense depends on the timing of a final agreement with the landlord.