Restructuring and Other Charges

6 Months Ended

Mar. 31, 2013

The Company recorded a restructuring charge of $0.8 million for the three months ended March 31, 2013 and $5.4 million for the six months ended March 31, 2013, respectively. Restructuring costs recorded in the first six months of fiscal 2013 relate primarily to workforce reductions implemented to consolidate the operations of Crossing and the Company, to transition internal manufacturing of the Polycold product line (certain of the Company's cryopump and cryochiller products) to a third party contract manufacturer and other programs designed to improve the Company's cost structure. Restructuring charges also included facility related costs incurred in connection with the consolidation of Crossing facilities with the Company's facilities. Accrued restructuring costs as of March 31, 2013 are expected to be paid during the next twelve months.

Restructuring costs for the three months ended March 31, 2013 consist of $0.7 million of severance costs and $0.1 million of facility related costs. The Brooks Product Solutions segment incurred a severance charge of $0.1 million to eliminate 13 positions and $0.3 million related to the outsourcing of the Polycold manufacturing operation. The Company also incurred $0.2 million of severance charges to eliminate 8 corporate positions and $0.1 million related to the Brooks Life Science Systems segment.

Restructuring costs for the six months ended March 31, 2013 consist of $4.7 million of severance costs and $0.7 million of facility related costs. The Brooks Product Solutions segment incurred a severance charge of $2.6 million to eliminate 141 positions, including approximately 30 related to the acquisition of Crossing; Brooks Global Services segment incurred a severance charge of $1.1 million to eliminate 18 positions, and the Company incurred $0.7 million to eliminate 19 corporate positions. The Brooks Life Science Systems segment incurred severance charges of $0.3 million to eliminate 6 positions, mainly due to the consolidation of administrative functions.

Total severance charges related to the outsourcing of the Polycold manufacturing operation are expected to be $1.3 million, including severance and retention bonuses. This charge will be amortized over the period from notification of the closing to the actual service end date. The Company has expensed $0.6 million of this charge as of March 31, 2013, and will expense the balance over the remainder of fiscal year 2013.

Restructuring and other charges for the six months ended March 31, 2013 also include $0.1 million related to a partial settlement of a defined benefit pension plan that covers substantially all of the Company's Swiss employees.

The Company recorded charges to operations of $42,000 and $245,000 in the three and six months ended March 31, 2012, respectively, for severance costs related primarily to a limited workforce reduction for the Brooks Product Solutions segment and Brooks Global Services segment in response to a decline in demand from semiconductor equipment customers.

The activity for the three and six months ended March 31, 2013 and 2012 related to the Company's restructuring-related accruals is summarized below (in thousands):



	Activity — Three Months Ended March 31, 2013
	Balance December 31, 2012		Expense		Utilization			Balance March 31, 2013
Facilities and other	$	265	$	112	$	(144	)	$	233
Workforce-related	4,528		657		(2,838		)	2,347
	$	4,793	$	769	$	(2,982	)	$	2,580


	Activity - Three Months Ended March 31, 2012
	Balance December 31, 2011		Expense		Utilization			Balance March 31, 2012
Workforce-related	$	321	$	42	$	(243	)	$	120


	Activity — Six Months Ended March 31, 2013
	Balance September 30, 2012		Expense		Utilization			Balance March 31, 2013
Facilities and other	$	—	$	690	$	(457	)	$	233
Workforce-related	2,098		4,749		(4,500		)	2,347
	$	2,098	$	5,439	$	(4,957	)	$	2,580


	Activity — Six Months Ended March 31, 2012
	Balance September 30, 2011		Expense		Utilization			Balance March 31, 2012
Workforce-related	$	293	$	245	$	(418	)	$	120

- 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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