15. Restructuring, Restatement Related Costs, Post-Emergence Fees and Other

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,
	2013		2012			2011
2011 restructuring	$	2,283	$	6,057		$	1,967
2012 restructuring		—		1,758			—
2013 restructuring		2,766		—			—
Novi and U.K. restructuring		—		(40	)		—
Germany and other restructuring		8		276			81

Total restructuring charges		5,057		8,051			2,048
Restatement related costs and other charges		—		—			62
Acquisition related charges		1,630		791			—
Post-emergence fees		—		—			296

Total restructuring, restatement related costs, post-emergence fees and other	$	6,687	$	8,842		$	2,406

2011 Restructuring

In November 2011, the Company announced a strategic initiative (“2011 restructuring”), which aimed to consolidate operations to reduce the Company’s cost structure and improve operational efficiency. In total, eleven facilities have been exited as part of the 2011 restructuring plan. These eliminations resulted in the consolidation of the manufacturing facilities of the scientific lasers products and the optics products, consolidation of the Company’s German operations into one facility, and consolidation of the laser scanners business into the Company’s Bedford, MA manufacturing facility. Included in the eleven facilities exited are five facilities exited as part of the Semiconductor and Laser Systems business divestitures. The facility exit costs for the divested businesses have been excluded from the table above. The Company substantially completed the 2011 restructuring program during the third quarter of 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):


	Year Ended December 31,						Cumulative Costs as of
	2013		2012		2011		December 31, 2013
Cash charges	$	1,692	$	4,109	$	1,061	$	6,862
Non-cash charges		591		1,948		906		3,445

Total restructuring costs	$	2,283	$	6,057	$	1,967	$	10,307

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


	Year Ended December 31,						Cumulative Costs as of
	2013		2012		2011		December 31, 2013
Laser Products	$	2,038	$	4,861	$	1,790	$	8,689
Medical Technologies		48		—		—		48
Precision Motion		5		52		65		122
Corporate, Shared Services and Unallocated costs		192		1,144		112		1,448

Total restructuring costs	$	2,283	$	6,057	$	1,967	$	10,307

2012 Restructuring

During 2012, the Company initiated and completed a program to identify additional cost savings due to the continued uncertainty and volatility of the macroeconomic environment (“2012 restructuring”). The Company incurred $1.8 million of severance costs associated with the 2012 restructuring program during the year ended December 31, 2012.

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		951
Corporate, Shared Services and Unallocated costs		306

Total restructuring costs	$	1,758

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 $2.6 million of cash related charges primarily related to severance and exit costs associated with a facility exited during the year ended December 31, 2013.

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


	Year Ended December 31,
	2013
Laser Products	$	1,139
Medical Technologies		806
Precision Motion		378
Corporate, Shared Services and Unallocated costs		443

Total restructuring costs	$	2,766

Other Restructuring

The Company recorded restructuring charges related to the elimination of the Company’s Munich, Germany facility as a result of a restructuring program undertaken beginning in 2000 (“Germany restructuring”). The Company terminated the lease agreement and completed the Germany restructuring by making a final payment of $0.3 million to the landlord in December 2012.

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, 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
Restructuring charges		5,057			2,549			1,176			190			1,142
Acquired lease obligation		128			—			128			—			—
Cash payments		(5,277	)		(2,958	)		(1,165	)		—			(1,154	)
Non-cash write-offs or other adjustments		(389	)		(95	)		15			(190	)		(119	)

Balance at December 31, 2013	$	1,549		$	800		$	643		$	—		$	106

The Company expects to make $1.5 million in cash payments during the twelve months ending December 31, 2014.