NOTE 7. RESTRUCTURING

During the three months ended December 26, 2010, we vacated our facility in Framingham, Massachusetts and recorded a restructuring reserve of $134,000 for the remaining payments owed on this site. Approximately $15,000 of an accrual as of January 1, 2012, relates to an estimate of costs for resolution of our lease termination responsibilities.

In connection with the Neterion, Inc. ("Neterion") acquisition in March 2010, we assumed a lease obligation for a facility in Sunnyvale, California. We vacated the facility in May 2010 and recorded a restructuring reserve of approximately $234,000, during the quarter ended June 27, 2010, for the remaining payments due on this site. The lease expired in August 2011. Approximately $22,000 of an accrual as of January 1, 2012, relates to resolution of our lease termination responsibilities.

In connection with the acquisition of Sipex Corporation ("Sipex") in August 2007, our management approved and initiated plans to restructure the operations of the combined company to eliminate certain duplicative activities, reduce costs and better align product and operating expenses with then-current economic conditions. These costs were accounted for as liabilities assumed as part of the business combination. Approximately $40,000 (subject to foreign exchange fluctuation) of an accrual as of January 1, 2012, relates to office space in Belgium that has been vacated but is under lease until February 28, 2012.

Our restructuring liabilities were included in the other accrued expenses line item in our condensed consolidated balance sheets, and the activities affecting the liabilities for the nine months ended January 1, 2012 are summarized as follows (in thousands):


	Facility Costs
Balance at March 27, 2011	$	288
Payments		(211	)

Balance at January 1, 2012	$	77