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RESTRUCTURING AND OTHER COSTS
 9 Months Ended
Sep. 30, 2013
Notes to Financial Statements [Abstract]  
RESTRUCTURING AND OTHER COSTS
RESTRUCTURING AND OTHER COSTS

Restructuring Costs

During the three and nine months ended September 30, 2013, the Company recorded restructuring costs of $2.4 million and $5.2 million, respectively. These costs related primarily to closing locations as a result of integration activities.  During the three and nine months ended September 30, 2012, the Company recorded restructuring costs of $10.0 million and $13.4 million, respectively. During 2012 , the Company initiated several restructuring plans primarily related to the integration, reorganization and closure or consolidation of certain production and selling facilities in order to better leverage the Company’s resources. These costs are recorded in “Restructuring and other costs” in the Consolidated Statements of Operations and the associated liabilities are recorded in “Accrued liabilities” in the Consolidated Balance Sheets.

At September 30, 2013, the Company’s restructuring accruals were as follows:
 
Severance
(in thousands)
2011 and
Prior Plans
 
2012 Plans
 
2013 Plans
 
Total
 
 
 
 
 
 
 
 
Balance at December 31, 2012
$
1,495

 
$
11,412

 
$
—

 
$
12,907

Provisions and adjustments
—

 
856

 
2,756

 
3,612

Amounts applied
(873
)
 
(6,202
)
 
(856
)
 
(7,931
)
Change in estimates
(24
)
 
(1,959
)
 
—

 
(1,983
)
Balance at September 30, 2013
$
598

 
$
4,107

 
$
1,900

 
$
6,605

 
 
Lease/Contract Terminations
(in thousands)
2011 and
Prior Plans
 
2012 Plans
 
2013 Plans
 
Total
 
 
 
 
 
 
 
 
Balance at December 31, 2012
$
792

 
$
682

 
$
—

 
$
1,474

Provisions and adjustments
—

 
23

 
2,003

 
2,026

Amounts applied
(102
)
 
(657
)
 
(1,745
)
 
(2,504
)
Change in estimate
—

 
(48
)
 
—

 
(48
)
Balance at September 30, 2013
$
690

 
$
—

 
$
258

 
$
948


 
Other Restructuring Costs
(in thousands)
2012 Plans
 
2013 Plans
 
Total
 
 
 
 
 
 
Balance at December 31, 2012
$
94

 
$
—

 
$
94

Provisions and adjustments
570

 
990

 
1,560

Amounts applied
(664
)
 
(271
)
 
(935
)
Balance at September 30, 2013
$
—

 
$
719

 
$
719



The following table provides the year-to-date changes in the restructuring accruals by segment:
(in thousands)
December 31,
2012
 
Provisions and
Adjustments
 
Amounts
Applied
 
Change in Estimate
 
September 30, 2013
 
 
 
 
 
 
 
 
 
 
Dental Consumable and Laboratory Businesses
$
9,132

 
$
1,140

 
$
(3,780
)
 
$
(1,821
)
 
$
4,671

Orthodontics/Canada/Mexico/Japan
361

 
164

 
(415
)
 
(4
)
 
106

Select Distribution Businesses
222

 
331

 
(264
)
 
—

 
289

Implants/Endodontics/Healthcare/Pacific Rim
4,760

 
5,563

 
(6,911
)
 
(206
)
 
3,206

 
$
14,475

 
$
7,198

 
$
(11,370
)
 
$
(2,031
)
 
$
8,272