Restructuring, Restatement Related Costs and Other (Tables)

6 Months Ended

Jun. 29, 2012

Summary of Restructuring, Restatement Related Costs and Other Expense

The following table summarizes restructuring, restatement related costs and other expenses in the accompanying consolidated statements of operations (in thousands):

	Three Months Ended					Six Months Ended
	June 29, 2012		July 1, 2011			June 29, 2012		July 1, 2011
2011 restructuring	$	2,444	$	—		$	4,652	$	—
Germany restructuring		7		(75	)		16		60
Restructuring charges		2,451		(75	)		4,668		60
Restatement related costs and other charges		—		14			—		62
Total restructuring, restatement related costs and other	$	2,451	$	(61	)	$	4,668	$	122

Summary of Restructuring Costs for each Segment and Unallocated Corporate Costs Related to 2011 Restructuring Plan

The following summarizes restructuring costs for each segment and unallocated corporate costs related to the 2011 restructuring plan (in thousands):

	Three Months Ended		Six Months Ended		Cumulative Costs for  Plan
	June 29, 2012		June 29, 2012		June 29, 2012
Laser Products	$	1,844	$	3,964	$	5,607
Precision Motion and Technologies		164		200		412
Unallocated corporate costs		436		488		600
Total restructuring costs	$	2,444	$	4,652	$	6,619

Summary of Accrual Activities by Components Related to Company's Restructuring Charges

The following table summarizes the accrual activities, by component, related to the Company’s restructuring charges recorded in the accompanying consolidated balance sheets (in thousands):

	Total			Severance			Facility			Accelerated Depreciation			Other
Balance at December 31, 2011	$	1,561		$	470		$	1,062		$	—		$	29
Restructuring charges		4,668			1,562			41			1,891			1,174
Cash payments		(2,567	)		(836	)		(625	)		—			(1,106	)
Non-cash write-offs or other adjustments		(1,919	)		4			(31	)		(1,891	)		(1	)
Balance at June 29, 2012	$	1,743		$	1,200		$	447		$	—		$	96