Restructuring and Other Items (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Restructuring of Operations and Other Items Net

The following table summarizes items included in restructuring of operations and other items, net:

	Three Months Ended						Nine Months Ended
	September 30, 2012			October 2, 2011			September 30, 2012			October 2, 2011
	(In thousands)
Lease terminations (a)	$	901		$	311		$	3,716		$	3,864
Employee severance and benefits (b)		1,239			482			2,698			2,414
Asset impairment and other exit charges		3,515	(c)		6,019	(d)		3,515	(c)		6,019	(d)
Total restructuring expense		5,655			6,812			9,929			12,297
Other items, net		(1,434	)(e)		3,972	(f)		16,245	(g)		(9,611	)(h)
Total restructuring of operations and other items, net	$	4,221		$	10,784		$	26,174		$	2,686

(a) Includes changes in estimates, changes in time value and on-going expenditures related to previously vacated facilities.

(b) Relates to restructuring actions taken as the Company continued to streamline operations.

(c) Consists of a $2.7 million loss on the sale of a property in the U.S. and $0.8 million of other asset impairment and exit costs.

(d) Primarily relates to write-offs of intellectual property and software which are no longer in use.

(e) Primarily consists of a $1.7 million reversal of a sales and use tax liability as a result of concluding a state tax audit.

(f) Primarily consists of costs related to the transition service agreement associated with the sale of the external storage systems business.

(g) Primarily consists of $8.4 million of SandForce acquisition-related costs and $6.7 million of costs related to the transition service agreement associated with the sale of the external storage systems business, offset in part by a $1.7 million reversal of a sales and use tax liability as a result of concluding a state tax audit.

(h) Primarily consists of the reversal of a $14.5 million sales and use tax related liability as a result of concluding various audits, partially offset by $5.3 million of costs related to the transition service agreement associated with the sale of the external storage systems business.

Summary of Activities Affecting Restructuring Obligations

The following table summarizes the significant activity within, and components of, the Company’s restructuring obligations:

	Asset Impairment and Other Exit Charges			Lease Terminations			Employee Severance and Benefits			Total
	(In thousands)
Balance at December 31, 2011	$	0		$	11,752		$	10,444		$	22,196
Expense		3,515			3,716			2,698			9,929
Utilized		(3,515	)		(7,199	)(a)		(11,794	)(a)		(22,508	)
Balance at September 30, 2012 (b)	$	0		$	8,269		$	1,348		$	9,617

(a) Represents cash payments.

(b) The balance remaining for lease terminations is expected to be paid during the remaining terms of the leases, which extend through 2013. The balance remaining for employee severance and benefits is expected to be paid by the end of 2013.