Note 10 - Restructuring Charges

3 Months Ended

Mar. 31, 2012

Restructuring and Related Activities Disclosure [Text Block]

10. Restructuring Charges

The Company implemented restructuring plans during its nine-month transition period ended December 31, 2010 and during fiscal 2010 and 2009. The goals of these plans were to bring the Company’s operational expenses to appropriate levels relative to its historical net revenues, while simultaneously implementing extensive company-wide expense-control programs. All expenses, including adjustments, associated with the Company’s restructuring plans are included in “Restructuring charges” in the Condensed Statements of Operations. These plans were completed as of December 31, 2011 so there is no restructuring activity in the three-month period ended March 31, 2012.

Activity in the restructuring accrual for all outstanding plans for the three-month period ended April 1, 2011 was as follows:

	Severance
	and Benefits			Other Charges			Total
	(in thousands)

Accrual balance at December 31, 2010	$	881		$	350		$	1,231
Accrual adjustments		38			-			38
Cash paid		(813	)		(111	)		(924	)
Accrual balance at April 1, 2011	$	106		$	239		$	345

- 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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