RESTRUCTURING COSTS

6 Months Ended

Jun. 30, 2014

NOTE 14. RESTRUCTURING COSTS

In 2011, the Company conducted reductions in force affecting approximately 11% of its workforce, respectively. The restructuring costs consist of severance and placement costs, lease termination costs and other exit costs. The activity and balance of the restructuring liability account excluding impairment charges is as follows (in thousands):


	December 31,						June 30, 2014
	2012			2013			June 30, 2014
Beginning balance	$	3,834		$	2,200		$	1,374
Provision		—			—			—
Change in estimate		(14	)		—			—
Payments		(1,620	)		(826	)		(367	)

Ending balance	$	2,200		$	1,374		$	1,007

The restructuring liability account is included in the following accounts in the accompanying consolidated balance sheets (in thousands):


	December 31,				June 30, 2014
	2012		2013		June 30, 2014
Other current liabilities	$	802	$	730	$	709
Other liabilities		1,398		644		298

Total	$	2,200	$	1,374	$	1,007

- 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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