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Restructuring, Impairment and Other Charges (Tables)

6 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following table summarizes the impact of the Company’s restructuring charges (accrual adjustments) on the condensed consolidated statements of operations:



	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2013		2012			2013		2012
Cost of sales – services	$	4,235	$	(196	)	$	6,859	$	(865	)
Cost of sales – products	78		100			217		105
Selling and administrative expense	1,629		813			7,516		3,200
Research, development and engineering expense	1,613		—			2,466		—
Total	$	7,555	$	717		$	17,058	$	2,440

Restructuring charges (accrual adjustments) within continuing operations for DNA and DI reporting segments

The following table summarizes the Company’s net restructuring charges for its Diebold North America (DNA) and Diebold International (DI) reporting segments:



	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2013		2012		2013		2012
DNA
Severance	$	3,883	$	450	$	13,411	$	1,557
DI
Severance	3,593		164		3,507		292
Other	79		103		140		591
Total	$	7,555	$	717	$	17,058	$	2,440

Restructuring accrual balances and related activity

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



	2013			2012
Balance at January 1	$	11,844		$	10,136
Liabilities incurred	17,058			2,440
Liabilities paid	(17,788		)	(3,587		)
Balance at June 30	$	11,114		$	8,989

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details