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				Nine Months Ended
	September 27, 2013		September 28, 2012		September 27, 2013		September 28, 2012
2011 restructuring	$	85	$	974	$	2,316	$	5,626
2012 restructuring		—		1,711		—		1,711
2013 restructuring		1,443		—		2,370		—
Germany restructuring		—		43		8		59

Total restructuring charges	$	1,528	$	2,728	$	4,694	$	7,396
Total acquisition related charges		113		—		1,199		—

Total restructuring costs and other	$	1,641	$	2,728	$	5,893	$	7,396

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 plan during the nine months ended September 27, 2013. The Company records restructuring charges (benefits), as necessary, related to this plan for changes in estimates for facilities that were exited as part of the 2011 restructuring plan.

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 plan (in thousands):


	Three Months Ended					Nine Months Ended				Cumulative Costs for Plan
	September 27, 2013			September 28, 2012		September 27, 2013		September 28, 2012		September 27, 2013
Cash charges (benefits)	$	(40	)	$	974	$	1,850	$	3,735	$	7,020
Non-cash charges		125			—		466		1,891		3,320

Total restructuring costs	$	85		$	974	$	2,316	$	5,626	$	10,340

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


	Three Months Ended				Nine Months Ended				Cumulative Costs for Plan
	September 27, 2013		September 28, 2012		September 27, 2013		September 28, 2012		September 27, 2013
Laser Products	$	75	$	371	$	2,044	$	4,335	$	8,119
Precision Technologies		—		452		53		652		746
Unallocated restructuring costs⁽¹⁾		10		151		219		639		1,475

Total restructuring costs	$	85	$	974	$	2,316	$	5,626	$	10,340

⁽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 plan 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 $1.3 million and $2.2 million of cash related charges during the three and nine months ended September 27, 2013, respectively, related to this plan primarily related to exit costs associated with a facility exited during the first quarter of 2013, employee severance and an officer severance. The Company expects to incur between $0.2 million and $0.5 million of remaining cash charges related to this plan for the remainder of 2013.

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


	Three Months Ended		Nine Months Ended
	September 27, 2013		September 27, 2013
Laser Products	$	767	$	938
Precision Technologies		437		1,138
Unallocated restructuring costs⁽¹⁾		239		294

Total restructuring costs	$	1,443	$	2,370

⁽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 plans 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		4,694			2,374			1,349			66			905
Cash payments		(4,361	)		(2,428	)		(996	)		—			(937	)
Acquired lease obligation		128			—			128			—			—
Non-cash write-offs and other adjustments		(147	)		21			21			(66	)		(123	)

Balance at September 27, 2013	$	2,344		$	1,271		$	991		$	—		$	82

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.