12. Restructuring, Acquisition and Divestiture Related Costs

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

	Three Months Ended
	April 3, 2015			March 28, 2014
2011 restructuring	$	383		$	28
2015 restructuring		1,370			—
Total restructuring charges		1,753			28
Acquisition charges		207			703
JADAK earn-out costs		(80	)		87
JK Lasers divestiture related charges		557			—
Total acquisition and divestiture related charges		684			790
Total restructuring, acquisition and divestiture related costs	$	2,437		$	818

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. As part of this initiative, the Company eliminated facilities through the consolidation of certain manufacturing, sales and distribution facilities and the exit of Semiconductor and Laser Systems businesses. The Company substantially completed the 2011 restructuring program by the end of 2013. Restructuring costs for the three months ended April 3, 2015 included facility costs of $0.4 million related to the Company’s vacant Orlando, Florida facility, which the Company owns and was previously occupied by the Laser Systems business. These costs were recorded in the Corporate, Shared Services and Unallocated segment.

2015 Restructuring

During the first quarter of 2015, the Company initiated a program to eliminate redundant costs, as a result of acquisition and divestiture activities, to better align our operations to our strategic growth plans, to further integrate our business lines, and as a consequence of our productivity initiatives. During the three months ended April 3, 2015, the Company incurred $1.3 million in severance costs related to the 2015 restructuring. Restructuring costs of $0.6 million, $0.4 million, $0.1 million and $0.3 million related to the Laser Products, Medical Technologies, Precision Motion and Corporate, Shared Services and Unallocated reportable segments, 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			Depreciation			Other
Balance at December 31, 2014	$	231		$	102		$	105		$	—		$	24
Restructuring charges		1,753			1,328			58			332			35
Cash payments		(542	)		(366	)		(130	)		—			(46	)
Non-cash write-offs and other adjustments		(328	)		4			—			(332	)		—
Balance at April 3, 2015	$	1,114		$	1,068		$	33		$	—		$	13