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						Six Months Ended
	July 3, 2015			June 27, 2014			July 3, 2015			June 27, 2014
2011 restructuring	$	270		$	(122	)	$	653		$	(94	)
2013 restructuring		—			(66	)		—			(66	)
2015 restructuring		114			—			1,484			—
Total restructuring charges		384			(188	)		2,137			(160	)
Acquisition charges		57			45			264			748
Acquisition related incentive compensation		(532	)		503			(612	)		590
Divestiture related charges		507			—			1,064			—
Total acquisition and divestiture related charges		32			548			716			1,338
Total restructuring, acquisition and divestiture related costs	$	416		$	360		$	2,853		$	1,178

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 and six months ended July 3, 2015 included facility costs 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 Unallocated Corporate and Shared Services Costs 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 and six months ended July 3, 2015, the Company incurred restructuring costs of $0.1 million and $1.5 million, respectively, related to the 2015 restructuring plan. Restructuring costs incurred during the six months ended July 3, 2015 of $0.6 million, $0.5 million, $0.1 million and $0.3 million related to the Laser Products, Vision Technologies, Precision Motion and Unallocated Corporate and Shared Services Costs 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		2,137			1,343			99			582			113
Cash payments		(1,090	)		(881	)		(176	)		—			(33	)
Non-cash write-offs and other adjustments		(577	)		5			—			(582	)		—
Balance at July 3, 2015	$	701		$	569		$	28		$	—		$	104