Costs Associated with Exit and Restructuring Activities

6 Months Ended

Jun. 28, 2014

Restructuring And Related Activities [Abstract]

Costs Associated with Exit and Restructuring Activities

Note 8 – Costs Associated with Exit and Restructuring Activities

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.

For the first six months of 2014, 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, 2013		Costs incurred for the six months ended June 28, 2014		Total costs incurred as of June 28, 2014		Additional costs expected to be incurred		Total costs expected to be incurred
Severance, stay bonuses, and other employee-related expenses	$	6,650	$	554	$	7,204	$	0	$	7,204
Professional services		180		0		180		0		180
Relocation and transition costs		20		0		20		0		20
Total	$	6,850	$	554	$	7,404	$	0	$	7,404

Exit and restructuring costs for 2013 and 2014 are as follows:

	Three Months Ended June 28, 2014		Three Months Ended June 29, 2013		Six Months Ended June  28, 2014		Six Months Ended June  29, 2013
Severance, stay bonuses, and other employee-related expenses	$	287	$	1,036	$	554	$	2,898
Professional services		0		54		0		66
Relocation and transition costs		0		11		0		32
Total	$	287	$	1,101	$	554	$	2,996

Liabilities and expenses below relate to the 2012 exit and restructuring plan (in thousands):

	Six Months Ended
	June 28, 2014			June 29, 2013
Balance at beginning of period	$	1,252		$	967
Charged to earnings		554			2,996
Cash paid		(1,304	)		(3,175	)
Balance at the end of period	$	502		$	788

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