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Restructuring Charges

9 Months Ended

Sep. 30, 2012

7. Restructuring Charges

At September 30, 2012 and December 31, 2011, we included short-term restructuring reserves of $1.1 million and $1.3 million, respectively, in “Accrued liabilities and other” in the Condensed Consolidated Balance Sheets. Long-term restructuring reserves were $317,000 and $1.0 million at September 30, 2012 and December 31, 2011, respectively, and were included in “Other long-term liabilities.” The decline in restructuring reserves relates primarily to lease payments for previously closed vision centers during the three and nine months ended September 30, 2012.

The following table summarizes the restructuring reserve for the three and nine months ended September 30, 2012 (dollars in thousands):


	Employee Separation Costs			Contract Termination Costs			Total
Balance at December 31, 2011	$	20		$	2,298		$	2,318
Liabilities recognized		—			—			—
Payments		(20	)		(291	)		(311	)

Balance at March 31, 2012	$	—		$	2,007		$	2,007
Liabilities recognized		—			—			—
Payments		—			(294	)		(294	)

Balance as of June 30, 2012	$	—		$	1,713		$	1,713
Liabilities recognized		—			10			10
Payments		—			(303	)		(303	)

Balance as of September 30, 2012	$	—		$	1,420		$	1,420

- 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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