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Note 6. Restructuring Expense
3 Months Ended
Sep. 30, 2013
Restructuring Expense [Abstract]  
Restructuring and Related Activities Disclosure
Restructuring Expense
We recognized $0.4 million of pre-tax restructuring charges in the first quarter of fiscal year 2014 primarily related to the sale of a facility and land located in Gaylord, Michigan, which resulted in a $0.3 million pre-tax loss. The remaining charges were related to miscellaneous exit costs from the EMS Fremont and EMS European Consolidation plans. The lease of the EMS Fremont facility expired in August 2013. During the first quarter of fiscal year 2013, we recognized $0.1 million of pre-tax restructuring charges primarily related to EMS Fremont and Gaylord miscellaneous plant closure charges. All restructuring activities related to previously announced restructuring plans are complete.
Restructuring charges are included in the Restructuring Expense line item of our Condensed Consolidated Statements of Income.
There was no accrued restructuring at September 30, 2013. At June 30, 2013 there was an immaterial amount of accrued restructuring recorded in current liabilities, which was related to the remaining lease payments due for the EMS Fremont facility.
For more information on these restructuring plans, refer to our Annual Report on Form 10-K for the fiscal year ended June 30, 2013.