Restructuring/ Impairment Charges (Tables)

6 Months Ended

Jun. 30, 2012

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

(Dollars in thousands)
	Three Months Ended			Six Months Ended
Cost of Sales	June 30, 2012			June 30, 2012

High Performance Foams
Accelerated depreciation expense related to Bremen shut-down	$	585		$	585
Inventory impairment related to Bremen shut-down		191		$	191
Power Distribution Systems
Accelerated depreciation expense related to U.S. shut-down		360			360
Total charges for cost of sales	$	1,136		$	1,136

Restructuring and Impairment

High Performance Foams
Fixed asset impairment for Bisco and Poron asset disposal	$	-		$	79
Severance and related costs (1)		670		$	3,088

Power Distribution Systems
Impairment of investment related receivable		264			264
Severance and related costs (1)		(13	)		477

Printed Circuit Materials
Severance and related costs (1)		(276	)	$	3,046

Curamik Electronics Solutions
Severance and related costs (1)		213			957

Other
Severance and related costs (1)		(28	)		303
Total charges for restructuring and impairment	$	830		$	8,214

(1) For the three and six month periods ended June 30, 2012, this line item includes an estimated change of 2.3 million recorded in the first quarter of 2012, offest by a favorable adjustment of $0.7 million recorded in the second quarter of 2012. Total net charge of $1.6 million, for the first six months of 2012, was related to the early retirement program implemented in the first quarter of 2012.

Summary of Severance Accrual Activity

A summary of the activity in the severance accrual as of June 30, 2012 and changes during the three month period then ended is as follows:

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

- 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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