Note 7 - Restructuring Charges

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

7. Restructuring Charges

At March 31, 2014 and December 31, 2013, we included short-term restructuring reserves of $323,000 and $499,000, respectively, in “Accrued liabilities and other” in the Condensed Consolidated Balance Sheets. Long-term restructuring reserves were $6,000 and $44,000 at March 31, 2014 and December 31, 2013, respectively, and were included in “Other long-term liabilities.” The decline in restructuring reserves relates primarily to lease payments for previously closed vision centers and severance payments during the three months ended March 31, 2014. The fair value measurements in all periods utilized market prices of similar assets in determining fair value, which is a Level 3 input under U.S. GAAP.

The following table summarizes the restructuring reserves for the three months ended March 31, 2014 (dollars in thousands): 

	Employee Separation Costs			Contract Termination Costs			Total
Balance at December 31, 2013	$	90		$	453		$	543
Adjustments to previously recognized liabilities		-			(6	)		(6	)
Payments		(87	)		(121	)		(208	)
Balance at March 31, 2014	$	3		$	326		$	329