Restructuring Expenses and Other Exit Costs (Tables)

3 Months Ended

Mar. 31, 2012

Restructuring Expenses and Other Exit Costs [Abstract]

Restructuring charges and other exit costs

Restructuring charges and other exit costs have been recorded in the Consolidated Condensed Statements of Operations for the Three Months Ended March 31, 2012 and the Three Months Ended April 2, 2011, as follows:

	Three Months Ended
	March 31, 2012		April 2, 2011
Cost of goods sold	$	434	$	667
Selling, general and administrative expenses		6,156		5,822
	$	6,590	$	6,489
Cash portion of restructuring items	$	6,006	$	6,463
Non-cash portion of restructuring items		584		26

Changes in liabilities related to restructuring expenses and other exit costs

Changes in liabilities related to restructuring expenses and other exit costs for the Three Months Ended March 31, 2012 and the Three Months Ended April 2, 2011 are summarized below:

Balance at January 1, 2011	$	3,582
Charges for the Three Months Ended April 2, 2011		6,463
Cash reductions for the Three Months Ended April 2, 2011		(1,665	)
Non-cash changes and foreign currency effects		88
Balance at April 2, 2011	$	8,468
Balance at December 31, 2011	$	9,160
Charges for the Three Months Ended March 31, 2012		6,006
Cash reductions for the Three Months Ended March 31, 2012		(4,206	)
Non-cash changes and foreign currency effects		65
Balance at March 31, 2012 (a)	$	11,025

(a) The balance at March 31, 2012 includes approximately $9,393 recorded in accrued liabilities (part of current liabilities) which amounts are expected to be settled over the next 12 months and approximately $1,632 recorded in other long term liabilities which amounts are expected to be settled over the next two years.