11. Restructuring and Other

During the nine months ended September 30, 2011, we have incurred restructuring, integration, and other charges associated with business acquisitions, which have been expensed in accordance with ASC 805, Business Combinations, and ASC 420, Exit or Disposal Cost Obligations. We have also incurred restructuring charges related to facility closures and relocations. The restructuring plans are accounted for in accordance with ASC 420 and ASC 820.

We recognized restructuring and other charges of $0.6 and $2.3 million for the three and nine months ended September 30, 2011, respectively, and $1.0 and $4.0 million for the three and nine months ended September 30, 2010, respectively, primarily consisting of restructuring, severance, asset impairment, and charges to downsize our facilities. Restructuring and severance charges of $0.3 and $1.6 million related to head count reductions of 12 and 41 for the three and nine months ended September 30, 2011, respectively, and $0.7 and $2.2 million related to head count reductions of 20 and 84 for the three and nine months ended September 30, 2010, respectively. Severance costs include severance payments, related employee benefits, retention bonuses, outplacement, and relocation costs.

Facilities reduction costs of $0.3 million incurred during the nine months ended September 30, 2011 primarily related to facilities relocations. Facilities reduction costs of $0.7 million incurred during the nine months ended September 30, 2010 primarily related to three facility closures and decreased estimated sublease income necessitated by continuing weakness in the commercial real estate market where certain facilities are located. Integration expenses of $0.4 million incurred during the nine months ended September 30, 2011 primarily related to 2011 business acquisitions. Integration expenses of $0.3 million incurred during the nine months ended September 30, 2010, related to the Radius acquisition. Asset impairment of $0.7 for the nine months ended September 30, 2010 related to the planned closure of a facility and write-off of a private minority investment.

Restructuring and other reserve activities for the nine months ended September 30, 2011 and 2010 are summarized as follows (in thousands):


	Nine months ended September 30,
	2011			2010
Reserve balance at January 1,	$	1,795		$	2,796
Restructuring charges		1,130			1,798
Other charges		1,186			2,173
Non-cash asset impairment & restructuring		(55	)		(685	)
Cash payments		(2,610	)		(3,404	)

Reserve balance at September 30,	$	1,446		$	2,678