Costs Associated with Exit and Restructuring

12 Months Ended

Dec. 31, 2013

Restructuring And Related Activities [Abstract]

Costs Associated with Exit and Restructuring

Note 10 Costs Associated with Exit and Restructuring

In December 2012, Zebra began a plan to restructure its Location Solutions business management structure and announced a project to further optimize our manufacturing operations costs, which includes the consolidation and relocation of support functions. The costs below incurred for the year ended December 31, 2012 represent the costs related to the restructuring of Location Solutions business management structure. The costs expected to be incurred relate to the restructuring of Zebra’s manufacturing operations and relocation of this portion of Zebra’s business from the U.S. to China and consolidating some activities domestically.

Costs incurred through December 31, 2013 and costs expected to be incurred relate to the following: restructuring of Zebra’s manufacturing operations; relocation of a significant portion of Zebra’s supply chain operations from the U.S. to China; consolidating activities domestically; restructuring of our sales operations; restructuring certain corporate functions; and amending the Location Solutions “2012 restructuring plan” by adding additional restructuring charges to be incurred.

As of December 31, 2013, we have incurred the following exit and restructuring costs related to the Location Solutions business management structure and manufacturing operations relocation and restructuring (in thousands):

Type of Cost	Cost incurred through December 31, 2012		Costs incurred for the twelve months ended December 31, 2013		Total costs incurred as of December 31, 2013		Additional costs expected to be incurred		Total costs     expected to     be incurred
Severance, stay bonuses, and other employee-related expenses	$	960	$	5,690	$	6,650	$	61	$	6,711
Professional services		0		180		180		0		180
Relocation and transition costs		0		20		20		0		20
Total	$	960	$	5,890	$	6,850	$	61	$	6,911

During 2011, costs related to the consolidation and relocation of the administrative and accounting functions were due to the divestiture of our Navis marine terminal solutions business and the related WhereNet marine terminal solutions product line. There were no costs in 2012 related to this restructuring as this project was completed in 2011. As of December 31, 2012, we have incurred the following exit and restructuring costs related to the Location Solutions business management structure and manufacturing operations relocation and restructuring (in thousands):

Type of Cost	Costs incurred for the year ended December 31, 2012		Additional costs expected to be incurred		Total costs     expected to     be incurred
Severance, stay bonuses, and other employee-related expenses	$	960	$	4,590	$	5,550
Professional services		0		310		310
Relocation and transition costs		0		480		480
Total	$	960	$	5,380	$	6,340

Liabilities and expenses related to exit activities were as follows (in thousands):

	Year Ended December 31,
	2013		2012		2011
Balance at beginning of period	$	967	$	1,048	$	1,479
Charged to earnings		5,890		960		2,041
Cash paid		(5,605)		(1,041)		(2,472)
Balance at the end of period	$	1,252	$	967	$	1,048

Liabilities related to exit activities are included in the accrued liabilities line item on the balance sheet. Exit costs are included in operating expenses under the line item exit and restructuring costs.