Restructuring Expense (Tables)

6 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring Plan Reserve Recorded In Accrued Liabilities

The following table summarizes the Motorcycles segment’s 2010 Restructuring Plan reserve activity and balances as recorded in accrued liabilities (in thousands):

	Six months ended
	June 30, 2013			July 1, 2012
	Employee Severance and Termination Costs			Employee Severance and Termination Costs
Balance, beginning of period	$	10,156		$	20,361
Restructuring expense	—			3,457
Utilized—cash	(9,710		)	(10,053		)
Non-cash reserve release	(336		)	—
Balance, end of period	$	110		$	13,765

The following table summarizes the Motorcycles segment’s 2011 Kansas City Restructuring Plan and modified 2011 New Castalloy Restructuring Plan reserve activity and balances as recorded in accrued liabilities (in thousands):

	Six months ended June 30, 2013
	Kansas City								New Castalloy												Consolidated
	Employee Severance and Termination Costs			Other		Total			Employee Severance and Termination Costs			Accelerated Depreciation			Other			Total			Total
Balance, beginning of period	$	2,259		$	—	$	2,259		$	9,306		$	—		$	145		$	9,451		$	11,710
Restructuring expense	—			—		—			860			2,093			577			3,530			3,530
Utilized—cash	(1,283		)	—		(1,283		)	(4,019		)	—			(589		)	(4,608		)	(5,891		)
Utilized—non-cash	—			—		—			—			(2,093		)	—			(2,093		)	(2,093		)
Non-cash reserve release	(376		)	—		(376		)	(5,250		)	—			—			(5,250		)	(5,626		)
Balance, end of period	$	600		$	—	$	600		$	897		$	—		$	133		$	1,030		$	1,630

	Six months ended July 1, 2012
	Kansas City								New Castalloy												Consolidated
	Employee Severance and Termination Costs			Other		Total			Employee Severance and Termination Costs			Accelerated Depreciation			Other			Total			Total
Balance, beginning of period	$	4,123		$	—	$	4,123		$	8,428		$	—		$	305		$	8,733		$	12,856
Restructuring expense	—			—		—			1,141			4,093			755			5,989			5,989
Utilized—cash	—			—		—			(312		)	—			(722		)	(1,034		)	(1,034		)
Utilized—non-cash	—			—		—			—			(4,093		)	—			(4,093		)	(4,093		)
Non-cash reserve release	(967		)	—		(967		)	—			—			—			—			(967		)
Balance, end of period	$	3,156		$	—	$	3,156		$	9,257		$	—		$	338		$	9,595		$	12,751

The following table summarizes the Company’s 2009 Restructuring Plan reserve activity and balances recorded in accrued liabilities (in thousands):

	Six months ended June 30, 2013
	Motorcycles & Related Products
	Employee Severance and Termination Costs			Accelerated Depreciation		Other			Total
Balance, beginning of period	$	5,196		$	—	$	161		$	5,357
Restructuring expense	—			—		1,606			1,606
Utilized—cash	(1,613		)	—		(1,591		)	(3,204		)
Utilized—non-cash	—			—		—			—
Non-cash reserve release	(1,533		)	—		—			(1,533		)
Balance, end of period	$	2,050		$	—	$	176		$	2,226
	Six months ended July 1, 2012
	Motorcycles & Related Products
	Employee Severance and Termination Costs			Accelerated Depreciation		Other			Total
Balance, beginning of period	$	10,089		$	—	$	—		$	10,089
Restructuring expense	331			—		10,888			11,219
Utilized—cash	(1,878		)	—		(10,888		)	(12,766		)
Utilized—non-cash	—			—		—			—
Non-cash reserve release	(2,027		)	—		—			(2,027		)
Balance, end of period	$	6,515		$	—	$	—		$	6,515