Restructuring and Severance Costs

12 Months Ended

Dec. 31, 2014

Restructuring and Related Activities [Abstract]



NOTE 9:	RESTRUCTURING AND SEVERANCE COSTS

On December 3, 2013, the Company entered into a Settlement and Mutual Release Agreement ("Settlement Agreement"), pursuant to which the Company terminated its Chief Executive Officer and President, Timothy W. Newkirk. In connection with the Settlement Agreement, the Company agreed to pay Mr. Newkirk severance costs totaling $714. The Company also entered into a Transition Services Agreement (the "Services Agreement"), which obligated the Company to pay Mr. Newkirk up to $201, exclusive of out-of-pocket expenses. All such costs were expensed during 2013 and paid in 2014.

Certain other members of senior management were also terminated in 2014 and 2013, which resulted in severance costs expensed in each year of $189 and $587, respectively.

During fiscal 2009, the Company restructured its business, resulting in accruals for various restructuring activities including severance costs and lease termination charges among other items.

Activity related to restructuring and all severance costs is detailed below.



	Year Ended December 31,
	2014			2013
Balance at beginning of year	$	1,277		$	484
Provision for additional expense^(a)	406			1,525
Payments and adjustments	(1,475		)	(732		)
Balance at end of year	$	208		$	1,277


^(a)	Severance costs are included in the caption Selling, General and Administrative Expenses on the Consolidated Statements of Operations.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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