RESTRUCTURING

During the nine months ended December 29, 2012, our restructuring activities primarily consisted of reorganizations within our research and development, manufacturing and software operations. Employee-related costs primarily consist of employee severance and benefits. Facility-related costs primarily consist of charges associated with closing facilities, related lease obligations, and other related costs.

For the three and nine months ended December 29, 2012, we incurred $2.9 million and $5.2 million of restructuring charges. Restructuring expenses have been primarily included as a component of selling, general and administrative expense in the accompanying statements of income. We anticipate that we will incur additional restructuring charges related to these initiatives over the remaining three months of fiscal 2013.

The following summarizes the restructuring activity for the nine months ended December 29, 2012 and December 31, 2011, respectively:



	Nine Months Ended December 29, 2012
(in thousands)	Balance at March 31, 2012		Cost Incurred		Payments			Restructuring Accrual Balance at December 29, 2012
Employee-related costs	$	1,461	$	4,807	$	(3,682	)	$	2,586
Facility-related costs	533		418		(741		)	210
	$	1,994	$	5,225	$	(4,423	)	$	2,796



	Nine Months Ended December 31, 2011
(in thousands)	Balance at April 2, 2011		Cost Incurred		Payments			Restructuring Accrual Balance at December 31, 2011
Employee-related costs	$	2,782	$	3,732	$	(3,899	)	$	2,615
Facility-related costs	889		1,127		(1,269		)	747
	$	3,671	$	4,859	$	(5,168	)	$	3,362