12. RESTRUCTURING

On April 23, 2009, we announced a business restructuring to increase our focus on wireless products and solutions that include hardware, software and services. During the first quarter of fiscal 2011, we reversed $50,000 for legal fees in conjunction with compensation-related items relating to claims that are no longer probable of assertion. During the second quarter of fiscal 2011, we reversed $10,000 related to continued medical benefits and $10,000 for legal fees in conjunction with compensation-related items relating to claims that are no longer probable of assertion. The following is a summary of the restructuring charges and other activity within the restructuring accrual during the first nine months of fiscal 2011 (in thousands):


	Employee
	Termination
	Costs			Other			Total
Balance September 30, 2010	$	13		$	60		$	73
Payments		(3	)		—			(3	)
Reversals		—			(50	)		(50	)

Balance December 31, 2010		10			10			20
Reversals		(10	)		(10	)		(20	)

Balance March 31, 2011 and June 30, 2011	$	—		$	—		$	—