Restructuring, Restatement Related Costs, Post-Emergence Fees and Other (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Restructuring, Restatement Related Costs and Other Expense

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

	Year Ended December 31,
	2012			2011		2010
2011 restructuring	$	6,057		$	1,967	$	—
2012 restructuring		1,758			—		—
Novi and U.K. restructuring		(40	)		—		(70	)
Germany and other restructuring		276			81		461
Total restructuring charges		8,051			2,048		391
Restatement related costs and other charges		—			62		2,201
Acquisition related charges		791			—		—
Post-emergence fees		—			296		727
Total restructuring, restatement related costs, post-emergence fees and other	$	8,842		$	2,406	$	3,319

Expected and Actual Cash Charges and Non-Cash Charges

Expected and actual cash charges for the 2011 restructuring plan, including severance and relocation costs, facility closure and consulting costs and non-cash charges related to accelerated depreciation for changes in estimated useful lives of certain long-lived assets for which the Company intends to exit were as follows (in thousands):

	Year Ended		Year Ended		Cumulative Costs for Plan		Expected Cumulative Costs
	December 31, 2012		December 31, 2011		December 31, 2012		December 31, 2012
Cash charges	$	4,109	$	1,061	$	5,170	$	6,400
Non-cash charges		1,948		906		2,854		3,000
Total restructuring costs	$	6,057	$	1,967	$	8,024	$	9,400

Summary of Restructuring Costs for Each Segment and Unallocated Corporate Costs

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

	Year Ended		Year Ended		Cumulative Costs for Plan
	December 31, 2012		December 31, 2011		December 31, 2012
Laser Products	$	4,422	$	1,643	$	6,065
Precision Motion and Technologies		491		212		703
Unallocated Restructuring Costs(1)		1,144		112		1,256
Total restructuring costs	$	6,057	$	1,967	$	8,024

(1) Primarily represents consulting and severance restructuring costs related to corporate and shared service functions.

The following table summarizes the total costs associated with the 2012 restructuring program for each segment for the year ended December 31, 2012 (in thousands):

	Year Ended December 31,
	2012
Laser Products	$	501
Precision Motion and Technologies		951
Unallocated Restructuring costs(1)		306
Total restructuring costs	$	1,758

(1) Primarily represents consulting and severance restructuring costs related to corporate and shared service functions.

Summary of Restructuring Costs for Precision Motion and Technologies Segment Related to Germany Restructuring

The following table summarizes restructuring costs of this plan primarily related to the Precision Motion and Technologies segment (in thousands):

	Year Ended		Year Ended		Year Ended		Cumulative Costs for Plan
	December 31, 2012		December 31, 2011		December 31, 2010		December 31, 2012
Precision Motion and Technologies	$	276	$	81	$	461	$	4,967

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, 2010	$	1,566		$	—		$	1,566		$	—		$	—
Restructuring charges		2,048			676			371			906			95
Cash payments		(1,179	)		(206	)		(907	)		—			(66	)
Non-cash write-offs or other adjustments		(874	)		—			32			(906	)		—
Balance at December 31, 2011		1,561			470			1,062			—			29
Restructuring charges		8,051			3,314			967			1,892			1,878
Cash payments		(5,376	)		(2,419	)		(1,301	)		—			(1,656	)
Non-cash write-offs or other adjustments		(2,206	)		(61	)		(239	)		(1,892	)		(14	)
Balance at December 31, 2012	$	2,030		$	1,304		$	489		$	—		$	237