Restructuring Liablities

9 Months Ended

Apr. 01, 2012

Restructuring and Related Activities [Abstract]

Beginning in fiscal 2011, the Company implemented several restructuring initiatives, involving among other things, a reduction of its worldwide workforce. The associated restructuring costs were primarily termination benefits and contract termination costs. Termination benefits primarily consist of outplacement services, health insurance coverage, and legal costs. Contract termination costs primarily consist of costs to terminate operating leases and other contracts, including rent expense (less expected sublease income) on facilities under operating leases. Restructuring expense was not significant in the three months ended April 1, 2012 and was $1.4 million in the nine months ended April 1, 2012. Restructuring expense was $1.0 million for both the three and nine months ended March 27, 2011.

Activity with respect to restructuring liabilities in the nine months ended April 1, 2012 is as follows (in thousands):



	Severance benefits			Contract Termination		Other			Total
Balance at beginning of period	$	3,103		$	—	$	80		$	3,183
Period charges	1,668			18		161			1,847
Period reversals	(489		)	—		—			(489		)
Period payments	(3,699		)	—		(187		)	(3,886		)
Balance at end of period	$	583		$	18	$	54		$	655

- 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.

+ References+ Details