Restructuring Costs and Other (Tables)

9 Months Ended

Sep. 27, 2013

Summary of Restructuring Costs and Other Expense

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

Actual Cash and Non-Cash Charges of the 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

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

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

2011 Restructuring

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):


	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

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 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.