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Equipment and Improvements
9 Months Ended
Sep. 30, 2013
Property Plant And Equipment [Abstract]  
Equipment and Improvements

10.  Equipment and Improvements

Equipment and improvements are stated at cost. Depreciation is computed using the straight-line method based on the estimated useful lives of the assets, generally ranging from three to seven years. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term.

During the period ended September 30, 2013, we wrote off $1.0 million of the net book value of equipment and improvements, primarily leasehold improvements, associated with our Restructuring Plan (see Note 15).