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Restructuring Charges (Tables)
12 Months Ended
Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]  
Restructuring and Related Costs
Below is a summary of the total cumulative restructuring charges incurred during the year ended December 31, 2013:
 
 
Charges incurred during the
 
 
Year ended
 
 
December 31, 2013
Employee termination and related benefits
 
$
2,702

Lease termination costs
 
1,448

Moving costs associated with plant consolidations
 
4,487

Other exit costs
 
366

Inventory write-offs
 
1,236

Total
 
$
10,239

Schedule of Restructuring Reserve by Type of Cost
Restructuring activity by plan for the year ended December 31, 2013 is summarized below:

 
 
 
 
Period Activity
 
 
 
 
 
 
 
 
Balance January 1, 2013
 
Charges (a)
 
Cash payments
 
Impairment
 
Balance December 31, 2013 (b)
 
Cumulative Charges Incurred to Date
 
Total Charges Expected to be Incurred
October 2013 plant consolidations
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Moving costs associated with plant consolidations
 
$

 
$
312

 
$
(312
)
 
$

 
$

 
$
312

 
$
2,270

Employee termination and related benefits
 

 
129

 

 

 
129

 
129

 
130

Total October 2013 plant consolidations
 

 
441

 
(312
)
 

 
129

 
441

 
2,400

January 2013 restructuring activity
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Moving costs associated with plant consolidations
 

 
4,175

 
(4,006
)
 
(169
)
 

 
4,175

 
3,500

Employee termination and related benefits
 

 
2,573

 
(2,573
)
 

 

 
2,573

 
2,200

Lease termination costs
 

 
1,448

 
(527
)
 

 
921

 
1,448

 
1,800

Other exit costs
 

 
366

 
(366
)
 

 

 
366

 
1,250

Inventory write-offs
 

 
1,236

 

 
(1,236
)
 

 
1,236

 
1,250

Total January 2013 restructuring activity
 

 
9,798

 
(7,472
)
 
(1,405
)
 
921

 
9,798

 
10,000

Total restructuring activity
 
$

 
$
10,239

 
$
(7,784
)
 
$
(1,405
)
 
$
1,050

 
$
10,239

 
$
12,400

(a) Costs associated with the write-off of inventory are included in cost of materials in the consolidated statements of operations and comprehensive loss. All other costs are recorded to the restructuring charges line item within the consolidated statements of operations and comprehensive loss as they are incurred.
(b) Payments on certain of the lease obligations are scheduled to continue until 2016. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charge related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the consolidated financial statements of future periods. As of December 31, 2013, the short-term portion of the restructuring liability of $595 is included in accrued liabilities and the long-term portion of $455 is included in other non-current liabilities in the Consolidated Balance Sheet.