RESTRUCTURING (Tables)

12 Months Ended

Dec. 31, 2012

Changes in Liabillitey and Balance Related to Restructuring Plans

Changes in the liability and the balance at year end related to the December 2012 and December 2011 restructuring plans are as follows:


	Years Ending December 31,
	2012			2011
	(in thousands)
Balance at January 1,	$	828		$	0
Restructuring charge		185			1,145
Payments		(828	)		(317	)

Balance at December 31,	$	185		$	828

- 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