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Restructuring (Tables)

3 Months Ended

Mar. 31, 2013

Detail of the restructuring costs and the line items in which it was recorded in the Corporate & Other segment during the three month period ended March 31, 2013 is as follows:

	Selling &		Cost of
(In thousands)	Administrative		Products Sold		Total
Employee separation	$	8,912	$	-	$	8,912
Long-lived asset impairment		2,526		-		2,526
Write-down of inventory		-		595		595
Other		740		-		740
Total	$	12,178	$	595	$	12,773

Summary of accrual for restructuring and other charges

The following table summarizes the accrual for the restructuring and other charges for the three month period ended March 31, 2013:

	Employee			Asset Related
(In thousands)	Separations			and other			Total
Beginning balance	$	-		$	-		$	-
Restructuring charge		8,912			3,861			12,773
Cash spent		(1,787	)		(305	)		(2,092	)
Reduction of assets		-			(3,121	)		(3,121	)
Translation adjustment		(63	)		-			(63	)
Balance as of March, 31, 2013	$	7,062		$	435		$	7,497

- 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.

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- 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