Severance, impairment and other associated costs

3 Months Ended

Mar. 28, 2014

Severance, impairment and other associated costs [Abstract]

Severance, impairment and other associated costs

(11) Severance, impairment and other associated costs

The changes in the accrual related to severance, impairment and other associated costs during the three months ended March 28, 2014 were as follows (in millions):

Balance accrued at December 27, 2013	$	0.5
Net expense		1.0
Cash payments		(0.4	)
Non-cash charges		-
Balance accrued at March 28, 2014	$	1.1

During the three months ended March 28, 2014 and March 29, 2013, we incurred costs of $1.0 million and less than $0.1 million, respectively, associated with restructuring actions.

During the first quarter of 2014, the costs of $1.0 million primarily related to our operating expense reduction program initiated in the second quarter of 2013, including severance costs associated with consolidation of certain general and administrative functions and workforce reductions in our Wireless segment. We initiated this program to make progress towards the Company's targeted operating expense model and estimate the remaining costs associated with this program will be approximately $1.2 million, although this estimate is subject to change as we refine the actions to be taken.  We expect to complete this restructuring program by the fourth quarter of 2014 and expect to achieve annualized cost savings of approximately $9.0 million.