Restructuring Charges

6 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Note 11. Restructuring Charges

During the three and six months ended June 30, 2013, the Company made further reductions in personnel and recorded net restructuring charges of approximately $0.7 million and $0.9 million, respectively.

In the second quarter of 2013, the Company recorded restructuring charges of approximately $0.7 million as it implemented a restructuring plan to close its research and development facility in New Delhi, India. This included a workforce reduction of approximately 28 positions in New Delhi, India. The related employee termination benefits and other facility closure costs are expected to be paid through the end of 2013. In addition, during the first quarter the Company made further reductions in personnel and recorded a net restructuring charge of approximately $0.3 million. These reductions were in addition to the restructuring plan that the Company implemented in the second quarter of 2012 that included a workforce reduction of approximately 64 positions primarily in the Company’s Bangalore, India, New Delhi, India, Fremont, California, Shelton, Connecticut, and European locations.

During the six months end June 30, 2012, the Company recorded a net restructuring charge of approximately $1.0 million from a restructuring plan that included a workforce reduction of approximately 64 positions primarily in the Company’s Bangalore, India, New Delhi, India, Fremont, California, Shelton, Connecticut, and European locations.

A summary of the restructuring liabilities and activity for the six months ended June 30, 2013 follows (in thousands):

	Restructuring Liabilities December 31, 2012		Restructuring Charges		Cash Payments, net of Receipts on Sublease Activity		Non-cash Items		Adjustments and Changes in Estimates		Restructuring Liabilities June 30, 2013
Employee termination benefits	$	711	$	703	$	(330)	$	—	$	—	$	1,084

Facility lease costs		2,501		—		(450)		—		—		2,051
Other		267		216		(160)		—		—		323

Totals	$	3,479	$	919	$	(940)	$	—	$	—	$	3,458

- 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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