Restructuring and Impairment Charges (Tables)

9 Months Ended

Sep. 30, 2012

The following table summarizes the restructuring and impairment charges related to these activities recorded in our operating results in the third quarter and first nine months of 2012.



(Dollars in thousands)	Three Months Ended		Nine Months Ended
	September 30, 2012		September 30, 2012
Cost of Sales
High Performance Foams
Accelerated depreciation expense related to Bremen shut-down	$	179	$	764
Inventory impairment related to Bremen shut-down	—		191
Power Distribution Systems
Accelerated depreciation expense related to U.S. shut-down	139		499
Composite Material Division
Write off of obsolete inventory	91		91
Total charges for Cost of Sales	$	409	$	1,545

Restructuring and Impairment

High Performance Foams
Fixed asset impairment for Bisco and Poron asset disposal	$	—	$	79
Severance and related costs (1)	—		3,088
Bremen shut down costs	1,233		1,233

Power Distribution Systems
Impairment of investment related receivable	—		264
Severance and related costs (1)	27		504

Printed Circuit Materials
Severance and related costs (1)	—		3,046

Curamik Electronics Solutions
Severance and related costs (1)	506		1,463

Other
Severance and related costs (1)	—		303
Total charges for Restructuring and Impairment	$	1,766	$	9,980

Summary of Severance Accural Activity

The following table summarizes charges in the severance accrual from March 31, 2012 through September 30, 2012:



(Dollars in thousands)
	September 30, 2012
Balance at March 31, 2012	$	4,545
Provisions	1,273
Payments	(1,911		)
Balance at June 30, 2012	3,907
Provisions	200
Payments	(1,372		)
Balance at September 30, 2012	$	2,735

- 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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