Exit Activities and Reductions in Force

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]


21.	Reductions in Force

As part of our ongoing efforts to improve our manufacturing operations and manage costs, we regularly evaluate our staffing levels and facility requirements compared to business needs. The following table summarizes our exit activities and reduction in force initiatives associated with these efforts. “Charges” represents the initial charge related to the exit activity. “Cash Payments” consists of the utilization of “Charges.” “Non-cash Amounts” consists of pension plan curtailments and settlements and foreign currency adjustments.



	Employee Separation Costs
	(In thousands)
Accrual at December 31, 2010	$	670
Charges, net	8,326
Cash Payments	(7,416		)
Non-cash Amounts	(1,580		)
Accrual at December 31, 2011	—
Charges, net	11,211
Cash Payments	(8,682		)
Non-cash Amounts	(922		)
Accrual at December 31, 2012	1,607
Charges, net	10,506
Cash Payments	(12,531		)
Non-cash Amounts	418
Accrual at December 31, 2013	$	—

Reductions in Force

During 2013, we reduced our workforce through workforce reduction programs. We recorded $10.5 million in net charges, of which $9.2 million and $1.3 million were charged to cost of sales and selling, general and administrative expenses, respectively. All amounts were paid as of December 31, 2013.

During 2012, we reduced our workforce through workforce reduction programs. We recorded $11.2 million in net charges including $1.0 million in net curtailment and settlement charges, of which $7.3 million and $3.9 million were charged to cost of sales and selling, general and administrative expenses, respectively. All amounts accrued at December 31, 2012 were classified in current liabilities.

During 2011, we reduced our workforce through a workforce reduction program. As a result, we recorded $8.3 million in net charges including $1.6 million in net curtailment and settlement charges, of which $7.7 million and $0.6 million were charged to cost of sales and selling, general and administrative expenses, respectively. All amounts were paid as of December 31, 2011.

- 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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