Severance, impairment and other associated costs

6 Months Ended

Jun. 27, 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 were as follows (in thousands):

Balance accrued at December 27, 2013	$	493
Net expense		1,937
Cash payments		(631	)
Non-cash charges		-
Balance accrued at June 27, 2014	$	1,799

During the six months ended June 27, 2014 and June 28, 2013, we incurred costs of $1.9 million and $0.1 million, respectively, associated with restructuring actions.

During the first six months of 2014, we incurred $1.7 million of costs related to our operating expense reduction program initiated in the second quarter of 2013 to make progress towards our targeted operating expense model.  These costs included severance costs associated with consolidation of certain general and administrative functions, elimination of certain positions within our executive management team, and workforce reductions in our Wireless segment.  In addition, we incurred $0.2 million of severance costs related to a program we initiated in the third quarter of 2013 to lower overhead costs and reorganize certain indirect labor functions in China.  We have substantially completed both of these programs as of June 27, 2014.