Restructuring Charges

12 Months Ended

Dec. 31, 2011

Restructuring and Related Activities [Abstract]

Successor Company Actions

During the fourth quarter of 2010, the Company initiated a restructuring plan that includes headcount reductions, consolidation of responsibilities and vacating leased facilities (“Restructuring Actions”), which continued throughout 2011. Employees impacted by the Restructuring Actions were notified of their termination during the fourth quarter of 2010 and throughout 2011. In addition, the Company vacated certain of its leased facilities during 2011. As a result of the Restructuring Actions, we have recognized a restructuring charge to earnings of $25.0 million and $18.6 million and made payments of $31.9 million and $0.7 million during the year ended December 31, 2011 and eleven months ended December 31, 2010, respectively, related to severance, vacating leased facilities and related restructuring activities. The following table shows the activity in our restructuring reserve associated with the Restructuring Actions since inception.



	Restructuring Actions
Balance at February 1, 2010	$	—
Additions to reserve charged to earnings	18,586
Payments	(728		)
Balance at December 31, 2010	17,858
Additions to reserve charged to earnings	25,019
Payments	(31,905		)
Non-cash reduction in restructuring reserve	(3,005		)
Balance at December 31, 2011	$	7,967

Predecessor Company Actions

During 2009, the Predecessor Company initiated a restructuring plan that included vacating leased facilities and headcount reductions (“2009 Actions”). During the eleven months ended December 31, 2010, the Company relieved the remaining restructuring reserve associated with the 2009 Actions of $0.2 million to earnings. The Company made payments associated with the 2009 Actions of $0.3 million during the eleven months ended December 31, 2010. During the one month ended January 31, 2010, the Predecessor Company relieved a portion of the restructuring reserve associated with the 2009 Actions by $0.6 million with a corresponding credit to earnings. The Predecessor Company did not make any payments associated with the 2009 Actions during the one month ended January 31, 2010. During the year ended December 31, 2009, the Predecessor Company recognized a restructuring charge to earnings associated with the 2009 Actions of $5.4 million and made payments of $2.4 million.

During the second quarter of 2008, the Predecessor Company initiated a restructuring plan that included headcount reductions, consolidation of responsibilities and vacating leased facilities (“2008 Actions”) that occurred during 2008 and continued into 2009. During the year ended December 31, 2009, the Predecessor Company recognized a restructuring charge to earnings associated with the 2008 Actions of $9.3 million and made payments $17.5 million.

Restructuring charges that are charged (credited) to earnings are included in production and distribution expenses, selling and support expenses or general and administrative expenses on the consolidated statements of operations, as applicable.

- 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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