Geographic Consolidation

6 Months Ended

Jun. 28, 2014

Restructuring And Related Activities [Abstract]

3.	Geographic Consolidation

In May 2014, our wholly owned subsidiary Broadcast Microwave Services, Inc. (“BMS”) implemented a geographic consolidation plan to relocate the manufacturing, engineering and administrative function of its German operation to its headquarters facility in Poway, California. The consolidation is expected to be substantially complete in September 2014. For the three-month period ended June 28, 2014, BMS recorded charges to operations totaling $427,000 for severance and one-time termination benefits. These charges are included in cost of sales $143,000, research and development $170,000 and selling, general and administrative expense $114,000.

The following table reconciles amounts accrued and paid under the consolidation plan (in thousands):


	Severance and Other Payroll
Balance, March 29, 2014	$	—
Costs accrued		427
Amounts paid or charged		—
Impact of currency exchange		2

Balance, June 28, 2014	$	429

- 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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