Restructuring Liablities

6 Months Ended

Jan. 01, 2012

Restructuring and Related Activities [Abstract]

In fiscal 2011, the Company implemented restructuring plans, involving among other things, a reduction of its worldwide workforce. The associated restructuring costs consisted of cash severance and termination benefits. Termination benefits include outplacement services, health insurance coverage, and legal costs. During the three and six months ended January 1, 2012, the Company recognized additional restructuring charges of approximately $0.6 million and $1.6 million, respectively, consisting of cash severance. The Company did not have restructuring charges during the three and six months ended December 26, 2010.

Activity with respect to restructuring liabilities in the three and six months ended January 1, 2012 is as follows (in thousands):



	Three Months Ended			Six Months Ended
	January 1, 2012			January 1, 2012
Balance at beginning of period	$	1,753		$	3,183
Period charges	637			1,628
Period reversals	(200		)	(236		)
Period payments	(1,480		)	(3,865		)
Balance at end of period	$	710		$	710

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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