XML 41 R16.htm IDEA: XBRL DOCUMENT

Restructuring (Tables)

9 Months Ended

Sep. 30, 2013

Restructuring and Related Activities [Abstract]

Summary of Components of Restructuring Charges

The following table summarizes the components of the restructuring charges for the nine months ended September 30, 2013 (in thousands):



	Nine Months Ended September 30, 2013
	Accruals		Non-cash items		Total
Employee-related charges	$	663	$	201	$	864
Other restructuring charges	12		—		12
	$	675	$	201	$	876

Schedule of Activity of Restructuring Charges

The following table sets forth activity in the restructuring liability for the nine months ended September 30, 2013, which is primarily comprised of employee severance costs (in thousands):



	Employee severance costs				Other restructuring charges			Total
Balance at December 31, 2012	$	—		—	$	—		$	—
Accruals	663				12			675
Payments	(657		)		(12		)	(669		)
Balance at September 30, 2013	$	6			$	—		$	6

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details