XML 56 R17.htm IDEA: XBRL DOCUMENT v2.4.0.8
Note 8 - Restructuring and Severance Costs
12 Months Ended
Dec. 31, 2013
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]

(8)     Restructuring and Severance Costs


The Company records restructuring liabilities that represent charges incurred in connection with consolidations, including operations from acquisitions. These charges consist primarily of severance costs. Severance charges are based on various factors including the employee’s length of service, contract provisions, and salary levels. Expense for one-time termination benefits are accrued over each individual’s service period. The Company records the expense using its best estimate based upon detailed analysis. Although significant changes are not expected, actual costs may differ from these estimates.


In 2011, the Company vacated its office in Wausau, Wisconsin, and reached agreements to terminate the operating lease for its Wausau office and other services. As a result, the Company made lump-sum payments totaling $280,000, which were included in selling, general and administrative expenses in 2011.