Restructuring and Contract Termination Costs

3 Months Ended

Mar. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Contract Termination Costs

We have implemented staffing reductions over the past few years to improve operating efficiency and profitability at various sites. As a result of these actions, for the three months ended March 30, 2013 and March 31, 2012, we recorded severance and retention charges as shown below. As of March 30, 2013, $1,791 was included in accrued compensation and $1,644 in other long-term liabilities on our consolidated balance sheet.

The following table rolls forward our severance and retention cost liability:



	Three Months Ended
	March 30, 2013			March 31, 2012
Balance, beginning of period	$	3,636		$	3,374
Expense	297			911
Payments/utilization	(498		)	(608		)
Balance, end of period	$	3,435		$	3,677

The following table presents severance and retention costs by classification on the income statement:



	Three Months Ended
	March 30, 2013		March 31, 2012
Severance charges included in cost of sales	$	227	$	—
Severance charges included in selling, general and administrative expense	70		911
Total expense	$	297	$	911

The following table presents severance and retention cost by segment:



	Three Months Ended
	March 30, 2013		March 31, 2012
Research models and services	$	86	$	—
Preclinical services	211		911
Corporate	—		—
Total expense	$	297	$	911

- 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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