Restructuring Charges (Tables)

9 Months Ended

Dec. 31, 2012

Summary of the expenses aggregated on the Condensed Consolidated Statements of Operations line item "Restructuring charges"

A summary of the expenses aggregated on the Condensed Consolidated Statements of Operations line item “Restructuring charges” in the quarters and nine months ended December 31, 2012 and 2011, are as follows (amounts in thousands):

	Quarters Ended December 31,				Nine Months Ended December 31,
	2012		2011		2012		2011
Cost of relocating manufacturing equipment	$	497	$	261	$	1,658	$	1,646
Personnel reduction costs	3,389		10,487		12,014		11,732
	$	3,886	$	10,748	$	13,672	$	13,378

Schedule of reconciliation of the beginning and ending liability balances for restructuring charges included in the line items "Accrued expenses" and "Other non-current obligations" on the Condensed Consolidated Balance Sheets

A reconciliation of the beginning and ending liability balances for restructuring charges included in the line items “Accrued expenses” and “Other non-current obligations” on the Condensed Consolidated Balance Sheets are as follows (amounts in thousands):

	Quarter Ended December 31, 2012						Quarter Ended December 31, 2011
	Personnel			Manufacturing			Personnel			Manufacturing
	Reductions			Relocations			Reductions			Relocations
Beginning of period	$	15,019		$	—		$	1,121		$	—
Costs charged to expense	3,389			497			10,487			261
Costs paid or settled	(4,139		)	(497		)	(617		)	(261		)
Change in foreign exchange	239			—			(390		)	—
End of period	$	14,508		$	—		$	10,601		$	—

	Nine Months Ended December 31, 2012						Nine Months Ended December 31, 2011
	Personnel			Manufacturing			Personnel			Manufacturing
	Reductions			Relocations			Reductions			Relocations
Beginning of period	$	11,474		$	—		$	1,827		$	—
Costs charged to expense	12,014			1,658			11,732			1,646
Costs paid or settled	(8,990		)	(1,658		)	(2,521		)	(1,646		)
Change in foreign exchange	10			—			(437		)	—
End of period	$	14,508		$	—		$	10,601		$	—

- 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.

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- Definition

Tabular disclosure of 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. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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