Restructuring (Notes)

9 Months Ended

Sep. 27, 2014

Restructuring and Related Activities [Abstract]

In an effort to align company resources with the overall market shift towards discrete filters, during the fourth quarter of 2013, management approved a voluntary severance plan at its Hillsboro, Oregon facility, other targeted reductions in force at various locations, and the closure of its engineering and test facility in Santa Rosa, California. These activities were substantially completed by the end of the fourth quarter of 2013. During the first quarter of 2014, management approved, and substantially completed, additional targeted reductions in force. Expenses incurred as a result of these activities primarily consisted of severance related costs, which were reflected in the Company's statement of operations for the nine months ended September 27, 2014 as follows:



Cost of goods sold	$	736
Research, development and engineering	962
Selling, general and administrative	181
Total restructuring charges	$	1,879

Changes in the Company's restructuring liability during the nine months end September 27, 2014 were as follows:



	Severance			Lease abandonment costs			Total
Balance at December 31, 2013	$	2,421		$	495		$	2,916
2014 restructuring charges	1,798			81			1,879
Payments	(3,961		)	(246		)	(4,207		)
Balance at September 27, 2014	$	258		$	330		$	588

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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