RESTRUCTURING AND OTHER CHARGES

The following table summarizes the impact of Company’s restructuring charges (benefits) on the consolidated statements of operations for the years ended December 31:



	2011			2010			2009

Cost of sales - products	$	3,905		$	1,163		$	5,348
Cost of sales - services	10,678			540			7,488
Selling and administrative expense	11,607			3,809			10,276
Research, development and engineering expense	(8		)	(143		)	2,091
Gain on sale of real estate	—			(1,186		)	—
	$	26,182		$	4,183		$	25,203

The following table summarizes the Company’s restructuring charges (benefits) within continuing operations by reporting segment for the years ended December 31:



	2011		2010			2009
DNA
Severance	$	4,000	$	3,226		$	14,376
Other (1)	239		368			3,397
Gain on sale of real estate	—		(1,186		)	—
DI
Severance	19,284		1,315			6,815
Other (2)	2,659		460			615
Total	$	26,182	$	4,183		$	25,203


(1)	Other costs in the DNA segment for the year ended December 31, 2009 include costs to move inventory related to facility closures and consolidation of warehouse operations and distribution centers.


(2)	Other costs in the DI segment for the year ended December 31, 2011 include legal fees, accelerated depreciation and lease termination fees.

Restructuring charges of $19,450 for the year ended December 31, 2011 related to the Company’s plan for the EMEA reorganization, which realigns resources and further leverages the existing shared services center. As of December 31, 2011, the Company anticipates additional restructuring costs in the range of $4,000 to $6,000 to be incurred in 2012 related to its EMEA restructuring plan. As management concludes on certain aspects of the EMEA restructuring plan, the anticipated future costs related to this plan are subject to change.

Restructuring charges of $1,057, $4,059 and $17,232 for the years ended December 31, 2011, 2010 and 2009, respectively, related to reductions in the Company’s global workforce, including realignment of the organization and resources to better support opportunities in emerging growth markets and consolidation of certain international facilities in efforts to optimize overall operational performance. Company does not expect any material remaining costs related to this workforce reduction.

Restructuring charges (benefits) of $826, $(146) and $4,440 for the years ended December 31, 2011, 2010 and 2009, respectively, related to the Company’s strategic global manufacturing realignment plans.

Other restructuring charges were $4,849, $270 and $3,531 for the years ended December 31, 2011, 2010 and 2009, respectively. Other restructuring charges for 2011 related primarily to realignment in North American operations and other restructuring charges in 2009 primarily related to employee severance costs in connection with the Company’s sale of certain assets and liabilities in Argentina.

The following table summarizes the Company’s cumulative total restructuring costs for the significant plans:



	EMEA Reorganization		Global Workforce Reductions		Global Manufacturing Realignment
Costs incurred to date:
DNA	$	—	$	21,494	$	11,579
DI	19,450		21,452		25,890
Total costs incurred to date	$	19,450	$	42,946	$	37,469

The following table summarizes the Company’s restructuring accrual balances and related activity:



Balance at January 1, 2009	$	17,024
Liabilities incurred	25,203
Liabilities paid/settled	(20,310		)
Balance at December 31, 2009	$	21,917
Liabilities incurred	5,369
Liabilities paid/settled	(23,946		)
Balance at December 31, 2010	$	3,340
Liabilities incurred	26,182
Liabilities paid/settled	(19,386		)
Balance at December 31, 2011	$	10,136

Other Charges Other charges and expense reimbursements consist of items that the Company has determined are non-routine in nature and are not expected to recur in future operations. Net non-routine expenses of $14,981, $16,234 and $15,144 impacted the years ended December 31, 2011, 2010 and 2009, respectively. Net non-routine expenses for 2011 consisted primarily of legal and compliance costs related to the FCPA investigation and were recorded in selling and administrative expense and miscellaneous, net. Net non-routine expenses for 2010 consisted primarily of a settlement and legal fees related to a previously disclosed employment class-action lawsuit as well as legal and compliance costs related to the FCPA investigation. In June 2010, the SEC finalized the settlement of civil charges stemming from the SEC and U.S. Department of Justice investigations (government investigations). The Company had previously reached an agreement in principle in 2009 with the staff of the SEC and the Company accrued the $25,000 penalty in the first quarter of 2009, which was paid in June 2010. Net non-routine expenses in 2009 consisted of $1,467 in legal and other consultation fees recorded in selling and administrative expense related to the government investigations and the $25,000 penalty, recorded in miscellaneous, net. In addition, in 2009 selling and administrative expense was offset by $11,323 of non-routine income, primarily related to reimbursements from the Company’s director and officer insurance carriers related to legal and other expenses incurred as part of the government investigations.