Geographic Consolidation

9 Months Ended

Sep. 27, 2014

Restructuring and Related Activities [Abstract]

3.	Geographic Consolidation

In September 2014, our wholly owned subsidiary Broadcast Microwave Services, Inc. (“BMS”) substantially completed a geographic consolidation plan to relocate the manufacturing, engineering and administrative function of its German operation to its headquarters facility in Poway, California. For the three-month period ended September 27, 2014, BMS recorded charges to operations totaling $30,000 for severance and one-time termination benefits. These charges are included in cost of sales $8,000, research and development $5,000 and selling, general and administrative expense $17,000. For the nine-month period ended September 27, 2014, BMS recorded charges to operations totaling $457,000 for severance and one-time termination benefits. These charges are included in cost of sales $151,000, research and development $175,000 and selling, general and administrative expense $131,000.

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


	Severance and
	Other Payroll
Balance, June 28, 2014	$	429
Costs accrued		30
Amounts paid or charged		(195	)
Impact of currency exchange		(36	)

Balance, September 27, 2014	$	228

- 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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