Restructuring Charges

12 Months Ended

Dec. 31, 2013

N. Restructuring Charges

On October 17, 2013, the Company's management initiated a restructuring plan to realign its customer support operations across all of the Company's locations and to reduce structural costs in an effort to gain efficiencies in providing customer support.

As a result of these restructuring plans, the Company incurred restructuring charges during the fourth quarter of 2013 of $648,000. These restructuring charges consisted of approximately $292,000 of employee separation costs, $107,000 of other facility closure related costs and $249,000 of non-cash charges related to the impairment of assets.

The charges for employee separation costs consisted of severance pay and other benefits. The costs related to these restructuring activities were recorded in the consolidated statements of operations as restructuring charges.

A reconciliation of the Company's restructuring liability, included as a component of other accrued expenses, is as follows:

	Employee Related			Other				Total
Beginning balance, October 17, 2013	$	292,000		$	107,000		$	399,000
Less: Cash payments		(273,000	)		(56,000	)		(329,000	)
Ending balance, December 31, 2013	$	19,000		$	51,000		$	70,000

- 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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