Restructuring (Tables)

6 Months Ended

Jun. 30, 2012

Restructuring related costs included in Selling, general and administrative expenses on the Condensed Consolidated Statements of Income and Comprehensive Income (Loss) include costs for severance and other restructuring costs as follows for the six months ended June 30, 2012, and July 2, 2011, and the year ended December 31, 2011:


In thousands	June 30, 2012		December 31, 2011		July 2, 2011

Severance and related costs	$	9,660	$	11,500	$	—
Asset impairment and other restructuring costs		710		1,500		—

Total restructuring costs	$	10,370	$	13,000	$	—

Restructuring Accrual Activity Recorded on Condensed Consolidated Balance Sheets

Restructuring accrual activity recorded in Other current liabilities and Employee compensation and benefits on the Condensed Consolidated Balance Sheets is summarized as follows for the six months ended June 30, 2012, and July 2, 2011, and the year ended December 31, 2011:


In thousands	June 30, 2012			December 31, 2011			July 2, 2011

Beginning balance	$	12,805		$	3,994		$	3,994
Costs incurred		9,660			11,500			—
Cash payments and other		(8,570	)		(2,689	)		(909)

Ending balance	$	13,895		$	12,805		$	3,085

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

+ References+ Details

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details