Restructuring and Impairment Charges (Tables)

9 Months Ended

Sep. 30, 2013

Restructuring and Related Activities [Abstract]

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 2013 and 2012.



(Dollars in thousands)	Three Months Ended		Nine Months Ended		Three Months Ended		Nine Months Ended
	September 30, 2013		September 30, 2013		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
Union ratification bonus			181		—		—

Printed Circuit Materials
Union ratification bonus			179		—		—

Curamik Electronics Solutions
Union ratification bonus			5		—		—

Power Distribution Systems
Accelerated depreciation expense related to U.S. shut-down	—		—		139		499
Union ratification bonus			3		—		—

Other
Union ratification bonus	—		—		—		—
Total charges for Cost of Sales	$	—	$	368	$	318	$	1,454

Restructuring and Impairment

High Performance Foams
Fixed asset impairment for Bisco and Poron asset disposal	$	—	$	—	$	—	$	79
Severance and other employee related costs (1)	94		1,345		—		3,088
Bremen shut down costs	—		—		1,233		1,233

Printed Circuit Materials
Severance and other employee related costs (1)	93		802		—		3,046

Curamik Electronics Solutions
Severance and other employee related costs (1)	877		2,495		506		1,463

Power Distribution Systems
Impairment of investment related receivable	—		—		—		264
Severance and other employee related costs (1)	154		999		27		504

Other
Severance and other employee related costs (1)	13		115		—		272
Total charges for Restructuring and Impairment	$	1,231	$	5,756	$	1,766	$	9,949

(1) For the nine month period ended September 30, 2013, this includes a pension curtailment charge of $1.5 million. For the nine month period ended September 30, 2012, this includes a net charge of $1.6 million, related to the early retirement program implemented in the first quarter of 2012. See Note 8 - "Pension Benefits and Other Post Retirement Plans" for further information.

Summary of Severance Accural Activity

The following table summarizes changes in the severance accrual from December 31, 2012 through September 30, 2013:



(Dollars in thousands)	Streamlining and restructuring related activities			Curamik finishing operations relocation to Hungary			Total
Balance at December 31, 2012	$	1,142		$	3,967		$	5,109
Provisions	4,124			—			4,124
Payments	(3,854		)	(3,967		)	(7,821		)
Balance at September 30, 2013	$	1,412		$	—		$	1,412

Balances may differ from prior periods due to foreign exchange rate fluctuations.

- 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