Restructing Charges - Note 5

9 Months Ended

Oct. 02, 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.

In connection with these earlier restructuring programs, during the first quarter of fiscal year 2011, the Company resolved its remaining employee severance contingencies and reduced the restructuring accrual by $0.1 million. During the third quarter of fiscal year 2011, the Company entered into a formal lease termination contract with a landlord for a facility it had previously exited as part of an earlier restructuring program. The Company increased its restructuring accrual by $0.2 million to account for additional lease termination costs and other costs necessary to close and consolidate this facility during the three and nine months ended October 2, 2011.

During the nine months ended October 2, 2011, the Company made payments of $0.1 million, reducing the related contract termination liabilities.

The following table summarizes changes in the restructuring accrual for the three and nine months ended October 2, 2011 and September 26, 2010:

	Three Months Ended October 2, 2011			Three Months Ended September 26, 2010
	Employee	Contract		Employee	Contract
	Severance	Termination		Severance	Termination
	Costs	Costs	Total	Costs	Costs	Total
	(thousands)			(thousands)
Beginning balance	$     -	$ 338	$ 338	$ 121	$ 384	$ 505
Payments	-	-	-	(12)	-	(12)
Reserve adjustments	-	181	181	32	12	44
Foreign currency changes	-	(7)	(7)	-	-	-
Ending balance	$     -	$ 512	$ 512	$ 141	$ 396	$ 537
	Nine Months Ended October 2, 2011			Nine Months Ended September 26, 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)	(36)	-	(36)
Reserve adjustments	(94)	197	103	88	(124)	(36)
Foreign currency changes	-	29	29	-	-	-
Ending balance	$     -	$ 512	$ 512	$ 141	$ 396	$ 537

The Company anticipates that the remaining lease contract termination payments will be paid in installments through December 2015.