Restructuring

12 Months Ended

Dec. 31, 2011

Restructuring

Restructuring

O.    Restructuring

        In November 2011, we initiated a corporate restructuring, including a workforce reduction plan, which included an approximate 25% reduction in positions. As a result of this reduction in our workforce, we recorded restructuring charges of approximately $3.5 million, which were recorded primarily during the fourth quarter of 2011. These estimated restructuring charges relate primarily to employee severance and benefits. The workforce reduction was substantially completed by the end of 2011, and we expect that the majority of our restructuring charges will be paid by the end of 2012.

        In October 2010, we also initiated a separate corporate restructuring plan, including a workforce reduction, pursuant to which we would reduce our workforce by approximately 24%. During the fourth quarter of 2010, we recorded $2.2 million of restructuring related costs as operating expenses, primarily related to employee severance, benefits and related costs. The majority of the workforce reduction was completed during 2010, and the remaining reductions were completed by the end of 2011. Expenses associated with this restructuring plan were substantially paid by the end of 2011.

        The following table outlines the components of our restructuring expenses which were recorded in operating expenses and current liabilities for the years ended December 31, 2011 and 2010 (in thousands):

	December 31,
	2011			2010
Accrued restructuring, beginning of period	$	1,324		$	—
Employee severance, benefits and related costs		3,697			2,224
Payments		(2,523	)		(900	)
Other adjustments		(132	)		—
Accrued restructuring, end of period	$	2,366		$	1,324