(14) Severance, impairment and other associated costs

Year Ended December 28, 2012

During the year ended December 28, 2012 the total charges of $5.9 million which included $3.9 million for severance, lease termination and other costs associated with our restructuring program initiated in 2010 to reduce and reorganize the capacity of our manufacturing plants in China as we shift manufacturing to lower cost facilities. Additionally, $1.1 million related to global workforce reductions, primarily in Europe; $0.2 million related to severance, and $0.7 million for the write-down of fixed assets no longer in use as a result of the shutdown of our Korea manufacturing operations and relocation of this manufacturing to facilities in China; and $0.2 million of additional costs associated with our withdrawal from Wireless' audio components business, which we initiated and substantially completed in 2011. These amounts were partially offset by a $0.2 million favorable settlement of a lease obligation in the fourth quarter of 2012 for our former corporate headquarters.

As of December 28, 2012, we had $0.7 million accrued for costs associated with our ongoing restructuring actions, of which a majority is expected to be paid within one year.

Year Ended December 30, 2011

During the year ended December 30, 2011, total charges of $14.7 million included severance and related costs of $13.7 million, $0.8 million of fixed asset write-downs that are no longer in use,and a $0.2 million write-down of a manufacturing facility to its fair value. Of the $13.7 million of severance and related costs charge incurred during the year ended December 30, 2011, approximately $3.5 million related to the transition and reorganization of our corporate headquarters in North America, which was initiated in the first quarter of 2011 and was completed before the end of 2011. Approximately 30 employees have been severed under this program.

Additionally, we incurred approximately $6.3 million of severance and related costs. These costs were primarily related to four plant closures in China and reductions in staff at other facilities in China as we shift manufacturing to lower cost facilities. As part of this program, approximately 2,400 direct labor employees were severed.

Year Ended December 31, 2010

During the year ended December 31, 2010 we determined that approximately $29.7 million of our Wireless reporting unit's goodwill and identifiable intangible assets were impaired, including $3.6 million of technology related to our audio products. Also, we recorded an impairment of $0.3 million for an indefinite-lived tradename during 2010. Additionally, we incurred a charge of $2.7 million for a number of cost reduction actions. These charges included severance and related costs of $1.9 million and fixed asset impairments of $0.8 million. The impaired assets were identified in 2010 and primarily include machinery and equipment that were unable to be cost-efficiently repaired or refitted for other manufacturing purposes.

Of the $1.9 million severance charge incurred during the year ended December 31, 2010, approximately $0.5 million related to a restructuring program at our North American operations, which was both initiated and completed in the first quarter of 2010. Partially offsetting these accruals was a $0.2 million adjustment related to the transfer of production operations from our facilities in Europe and North Africa to China which began in 2007. This adjustment reflected the final severance agreements associated with this restructuring program.

In the fourth quarter of 2010, we initiated a restructuring program to reduce and reorganize the capacity of our manufacturing plants in China. Related to this program we incurred approximately $1.0 million for severance and other associated costs of approximately 530 employees in our direct workforce. A restructuring program was also initiated at our location in Finland to better match the administration and engineering costs of our Wireless segment to current demand, which was completed during the fourth quarter of 2010. Related to this program we incurred approximately $0.6 million for severance and other associates costs for approximately 40 employees.

The change in accrued expenses related to severance and other associated costs (excluding asset impairments) for the year ended December 28, 2012, December 30, 2011 and December 31, 2010 as follows (in thousands):

Balance accrued at December 25, 2009	$	1.4

Net expense		1.9
Cash payments		(2.1	)
Non-cash charges		(0.6	)

Balance accrued at December 31, 2010		0.6

Net expense		13.7
Cash payments		(9.6	)
Non-cash charges		(0.5	)

Balance accrued at December 30, 2011		4.2
Net expense		5.0
Cash payments		(8.2	)
Non-cash charges		(0.3	)

Balance accrued at December 28, 2012	$	0.7