Restructuring and Impairment Charges (Tables)

12 Months Ended

Dec. 31, 2012

Restructuring and Impairment Charges [Table Text Block]

The following table summarizes the restructuring and impairment charges related to these activities recorded in our operating results in 2012.



(Dollars in thousands)
	December 31, 2012		December 31, 2011		December 31, 2010
Cost of Sales

High Performance Foams
Accelerated depreciation expense related to Bremen shut-down	$	764	$	—	$	—
Inventory impairment related to Bremen shut-down	191		—		—
Curamik Electronics Solutions
Accelerated depreciation related to certain assets	393		—		—
Power Distribution Systems
Accelerated depreciation expense related to U.S. shut-down	499		—		—
Total charges for Cost of Sales	$	1,847	$	—	$	—

Restructuring and Impairment

High Performance Foams
Fixed asset disposal (1)	$	79	$	441	$	—
Severance related to Bremen shut-down	861		—		—
Bremen shut down-costs	1,442		—		—
Allocated severance and related costs	2,188		—		—

Printed Circuit Materials
Allocated severance and related costs	2,915		—		—

Curamik Electronics Solutions
Severance related to Hungary relocation	3,774		—		—
Allocated severance and related costs	1,376		—		—

Power Distribution Systems
Impairment of investment related receivable	264		—		—
PDS North America shut-down costs	149		—		—
Allocated severance and related costs	423		—		—

Other
License agreement expense	356		—		—
Allocated severance and related costs	255		—		—
Total charges for Restructuring and Impairment	$	14,082	$	441	$	—

Summary of Severance Accural Activity [Table Text Block]

The following table summarizes charges in the severance accrual from January 1, 2012 through December 31, 2012:



(Dollars in thousands)	Streamlining and restructuring related activities			Bremen facility shut down			Curamik finishing operations relocation to Hungary		Total
Balance at January 1, 2012	$	—		$	—		$	—	$	—
Provisions	5,445			861			3,774		10,080
Payments	(3,998		)	(861		)	—		(4,859		)
Balance at December 31, 2012	$	1,447		$	—		$	3,774	$	5,221

- 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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