Restructuring Charges

12 Months Ended

Dec. 31, 2013

Note 3 - Restructuring Charges

For the years ended December 31, 2013, 2012 and 2011 total restructuring charges consist of the following components:



	Years Ended December 31,
(in thousands)	2013			2012		2011
Severance charges	$	8,046		3,826		17,570
Lease termination charges	1,060			—		3,147
Asset impairment charges	2,030			1,956		6,643
Gain on sale of assets held for sale, net	(135		)	(622	)	(929	)
Professional fees and other charges	63			252		4,234
Total restructuring charges	$	11,064		5,412		30,665

The liability for restructuring activities was $3.0 million at December 31, 2013 which consists primarily of estimated severance payments and lease termination payments. Cash payments associated with this liability are expected to occur over the next three months.

- 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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