Geographic Consolidation

3 Months Ended

Mar. 28, 2015

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 functions of its German operation to its headquarters facility in Poway, California. The consolidation plan was substantially complete in September 2014 and for the three-month period ended March 28, 2015, BMS recorded charges to selling, general and administrative totaling $24,000 for severance and one-time termination benefits. There were no costs associated with this geographic consolidation plan in the first quarter of 2014.

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


	Severance and
	Other Payroll
Balance, December 27, 2014	$	231
Costs accrued		24
Amounts paid or charged		(185	)
Impact of currency exchange		(17	)

Balance, March 28, 2015	$	53

- 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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