12. Restructuring and Acquisition Related Costs

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

	Three Months Ended					Nine Months Ended
	September 26, 2014		September 27, 2013			September 26, 2014			September 27, 2013
2011 restructuring	$	233	$	(2	)	$	139		$	1,320
2013 restructuring		—		1,449			(66	)		2,205
Germany restructuring		—		—			—			7
Total restructuring charges	$	233	$	1,447		$	73		$	3,532
Acquisition charges	$	26	$	106		$	774		$	1,192
JADAK earn-out costs		512		—			1,102			—
Total acquisition related charges	$	538	$	106		$	1,876		$	1,192
Total restructuring and acquisition related costs	$	771	$	1,553		$	1,949		$	4,724

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 Semiconductor and Laser Systems businesses. The Company substantially completed the 2011 restructuring program by the end of 2013. During the three and nine months ended September 26, 2014, the Company recorded restructuring costs from facilities exited as part of our 2011 restructuring program. The restructuring costs during the three months ended September 26, 2014 increased as a result of the Company’s tenant exiting the Orlando, Florida facility, which the Company owns. The Company recorded $0.1 million and $0.4 million in depreciation expense for the Orlando, Florida facility during the three and nine months ended September 26, 2014, respectively.

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			Other
Balance at December 31, 2013	$	1,272		$	585		$	648		$	39
Restructuring charges		73			(79	)		68			84
Cash payments		(765	)		(441	)		(249	)		(75	)
Non-cash write-offs and other adjustments		(374	)		—			(374	)		—
Balance at September 26, 2014	$	206		$	65		$	93		$	48

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.