Note 9—Restructuring Charges

During fiscal 2013, we incurred approximately $5.7 million in lease loss charges, severance, consulting, and other charges in connection with restructuring activities primarily associated with our restructuring plan to realign and consolidate activities to drive efficiencies across our operations. The lease loss accruals are subject to periodic revisions based on current market estimates. The lease loss accruals as of June 30, 2013 will be paid over the next five years.

During fiscal 2012, we incurred approximately $1.2 million in lease loss charges, severance, consulting, and other charges in connection with restructuring activities primarily associated with the shutdown of certain activities at our Santa Rosa facility. The lease loss accruals are subject to periodic revisions based on current market estimates.

During fiscal 2011, we incurred approximately $8.1 million (net) in charges for: severance, manufacturing transfer consulting services, lease loss charges, and additional depreciation on leasehold improvements. These expenses included $8.7 million of severance, consulting, additional depreciation and other charges for our Puerto Rico facility closure and $1.7 million of severance, consulting and other charges related to the plan to move the Government business unit’s engineering and manufacturing teams from our Santa Rosa facility to San Jose and other facilities. The lease loss accrual was reduced by $2.3 million due to re-occupation of a section of our San Jose facility that was previously not used and the sub-lease of a section of our Santa Rosa facility. The lease loss accruals are subject to periodic revisions based on current market estimates.

The following tables show the details of the restructuring cost accruals, which consist of facilities and severance costs, for the years ended June 30, 2013 and July 1, 2012:


	Balance at July 1, 2012		Expense Additions			Payments			Balance at June 30, 2013
	(in thousands)
Lease loss accrual (fiscal 2004)	$	137		17			(42	)		112
All other restructuring changes (fiscal 2004)		68		77			(66	)		79
Lease loss accrual (fiscal 2009)		902		115			(294	)		723
All other restructuring changes (fiscal 2010)		75		(234	)		164			5
Lease loss accrual (fiscal 2011)		170		13			(52	)		131
Lease loss accrual (fiscal 2012)		698		379			(310	)		767
All other restructuring changes (fiscal 2012)		159		203			(362	)		—
Lease loss accrual (fiscal 2013)		—		930			(32	)		898
Severance (fiscal 2013)		—		2,956			(1,265	)		1,691
All other restructuring changes (fiscal 2013)		—		1,285			(1,275	)		10

Total	$	2,209	$	5,741		$	(3,534	)	$	4,416


	Balance at July 3, 2011		Expense Additions			Payments			Balance at July 1, 2012
	(in thousands)
Lease loss accrual (fiscal 2004)	$	161	$	15		$	(39	)	$	137
All other restructuring changes (fiscal 2004)		50		72			(54	)		68
Lease loss accrual (fiscal 2009)		1,797		(482	)		(413	)		902
All other restructuring changes (fiscal 2010)		409		(47	)		(287	)		75
Lease loss accrual (fiscal 2011)		403		(125	)		(108	)		170
All other restructuring changes (fiscal 2011)		979		372			(1,351	)		—
Lease loss accrual (fiscal 2012)		—		853			(155	)		698
All other restructuring changes (fiscal 2012)		—		565			(406	)		159

Total	$	3,799	$	1,223		$	(2,813	)	$	2,209

Accrued severance will be paid within next twelve months. Over the next twelve months, we expect to incur an additional $4.7 million in restructuring charges related to the above restructuring plans.