Restructuring Program (Tables)

3 Months Ended

Sep. 30, 2012

A summary and components of our restructuring initiatives are presented below and include accruals for new programs as well as revisions to estimates, both increases and decreases, to programs accrued in prior periods:


	Severance Related Costs			Third Party Contractor Termination Costs			Facility Closure and Other Related Costs			Asset Impairments ⁽¹⁾			Total
Liability, June 30, 2012	$	19,938		$	17		$	10,839		$	0		$	30,794
Expense ⁽²⁾		(30	)		0			244			40			254
Accumulated depreciation offset		0			0			0			(40	)		(40	)
Payments		(2,671	)		0			(1,137	)		0			(3,808	)
Foreign currency translation		304			0			0			0			304

Liability, September 30, 2012	$	17,541		$	17		$	9,946		$	0		$	27,504

Liability, June 30, 2011	$	31,762		$	0		$	7,860		$	0		$	39,622
Expense ⁽²⁾		220			280			437			1,078			2,015
Accumulated depreciation offset		0			0			0			(1,078	)		(1,078	)
Payments		(1,652	)		(255	)		(1,134	)		0			(3,041	)
Foreign currency translation		(1,617	)		0			0			0			(1,617	)

Liability, September 30, 2011	$	28,713		$	25		$	7,163		$	0		$	35,901

⁽¹⁾	Credits related to restructuring charges for accelerated depreciation and inventory provisions are recorded against the related assets in Property, plant and equipment, net or Inventories in our Condensed Consolidated Balance Sheets and do not impact the restructuring liability.

⁽²⁾	Restructuring expenses noted above are primarily in SG&A in our Condensed Consolidated Statements of Income. Asset impairments which consist of accelerated depreciation and inventory provisions are primarily in Cost of sales in our Condensed Consolidated Statements of Income.

Restructuring Expenses By Reporting Business Segment

Restructuring expenses by reporting business segment are presented below:


	Three Months Ended September 30,
	2012			2011
Infotainment	$	270		$	507
Lifestyle		(107	)		150
Professional		51			280
Other		0			0

Total		214			937
Asset impairments		40			1,078

Total	$	254		$	2,015

- 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.

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- 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.

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