October 2010 Restructuring

9 Months Ended

Sep. 30, 2011

October 2010 Restructuring

October 2010 Restructuring

K. October 2010 Restructuring

In October 2010, in order to reduce our operating expenses, we initiated a corporate restructuring plan, including a workforce reduction, pursuant to which we would reduce our workforce by greater than 60 positions. 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. Expenses associated with this restructuring plan are expected to be substantially paid by the end of 2011.

The following table outlines the components of our restructuring expenses related to our October 2010 restructuring, which were recorded in operating expenses and current liabilities for the three and nine months ended September 30, 2011 (in thousands):

	Three Months Ended September 30, 2011			Nine Months Ended September 30, 2011
Accrued restructuring, beginning of period	$	224		$	1,324
Employee severance, benefits and related costs	11			188
Payments	(108		)	(1,263		)
Other adjustments	(10		)	(132		)
Accrued restructuring, end of period	$	117		$	117