Restructuring and Impairment Charges (Tables)

3 Months Ended

Mar. 31, 2013

The following table summarizes the restructuring and impairment charges related to these activities recorded in our operating results for the three months ended March 31, 2012.



(Dollars in thousands)	Three Months Ended
	March 31, 2012
Restructuring and Impairment

High Performance Foams
Fixed asset impairment for Bisco and Poron asset disposal	$	79
Severance and related costs (1)	2,297

Power Distribution Systems
Severance and related costs (1)	462

Printed Circuit Materials
Severance and related costs (1)	3,207

Curamik Electronics Solutions
Severance and related costs (1)	668

Other
License agreement expense	356
Severance and related costs (1)	280
Total charges for Restructuring and Impairment	$	7,349

Summary of Severance Accural Activity

The following table summarizes charges in the severance accrual from December 31, 2012 through March 31, 2013:



(Dollars in thousands)	Streamlining and restructuring related activities			Curamik finishing operations relocation to Hungary			Total
Balance at December 31, 2012	$	1,447		$	3,774		$	5,221
Provisions	—			—			—
Payments	(981		)	(755		)	(1,736		)
Balance at March 31, 2013	$	466		$	3,019		$	3,485

- 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.

+ References+ Details

- 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.

+ References+ Details