13. Restructuring Costs and Other

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


	Three Months Ended				Six Months Ended
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012
2011 restructuring	$	606	$	2,444	$	2,231	$	4,652
2013 restructuring		508		—		927		—
Germany restructuring		—		7		8		16

Total restructuring charges	$	1,114	$	2,451	$	3,166	$	4,668
Total acquisition related charges		21		—		1,086		—

Total restructuring costs and other	$	1,135	$	2,451	$	4,252	$	4,668

2011 Restructuring

In November 2011, the Company announced a strategic initiative (“2011 restructuring”), which aimed to consolidate operations to reduce our cost structure and improve operational efficiency. As part of this initiative, the Company eliminated facilities through consolidation of certain manufacturing, sales and distribution facilities and exit of businesses. The Company completed the 2011 restructuring program during the three months ended June 28, 2013.

Presented below are actual cash charges, including severance and relocation costs, facility closure costs 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 exited with respect to the 2011 restructuring (in thousands):


	Three Months Ended				Six Months Ended				Cumulative Costs for Plan
	June 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012		June 28, 2013
Cash charges	$	388	$	1,810	$	1,890	$	2,761	$	7,060
Non-cash charges		218		634		341		1,891		3,195

Total restructuring costs	$	606	$	2,444	$	2,231	$	4,652	$	10,255

The following table 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 28, 2013		June 29, 2012		June 28, 2013		June 29, 2012		June 28, 2013
Laser Products	$	503	$	1,838	$	1,969	$	3,964	$	8,044
Precision Technologies		20		170		53		200		746
Unallocated restructuring costs⁽¹⁾		83		436		209		488		1,465

Total restructuring costs	$	606	$	2,444	$	2,231	$	4,652	$	10,255

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

2013 Restructuring

During the first half of 2013, the Company initiated a program following our acquisition of NDS to integrate the NDS business into our operating structure and further reduce manufacturing and operating costs across businesses to leverage our infrastructure and further integrate our product lines. The Company incurred $0.5 million and $0.9 million of cash related charges during the three and six months ended June 28, 2013, respectively, related to this program primarily related to severance and exit costs associated with a facility exited during the first quarter of 2013. The Company expects to incur between $1.0 million and $1.5 million of remaining cash charges related to this program for the remainder of 2013.

The following table summarizes restructuring costs for each segment and unallocated corporate costs related to the 2013 restructuring program (in thousands):


	Three Months Ended		Six Months Ended
	June 28, 2013		June 28, 2013
Laser Products	$	171	$	171
Precision Technologies		282		701
Unallocated restructuring costs⁽¹⁾		55		55

Total restructuring costs	$	508	$	927

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

Rollforward of Accrued Expenses Related to Restructuring

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, 2012	$	2,030		$	1,304		$	489		$	—		$	237
Restructuring charges		3,166			1,204			1,354			66			542
Cash payments		(2,764	)		(1,365	)		(691	)		—			(708	)
Acquired lease obligation		128			—			128			—			—
Non-cash write-offs and other adjustments		33			(46	)		142			(66	)		3

Balance at June 28, 2013	$	2,593		$	1,097		$	1,422		$	—		$	74

In accordance with the guidance in ASC 420, “Exit or Disposal Cost Obligations,” the Company records lease termination accruals based on market estimates, including the time period for which facilities will remain vacant, sublease terms, sublease rates and discount rates. The Company reviews prior estimates and current market data available to determine the appropriate value of these liabilities at period end.