Restructuring and other impairment charges (Tables)

3 Months Ended

Mar. 31, 2013

Restructuring and Other Impairment Charges

The amounts recognized in restructuring and other impairment charges for the three months ended March 31, 2013 and April 1, 2012 consisted of the following:


	Three Months Ended March 31, 2013		Three Months Ended April 1, 2012
	(Dollars in thousands)
LMA restructuring program	$	2,655	$	—
2013 restructuring charges		480		—
2012 restructuring charges		1,450		605
2007 Arrow integration program		80		(1,930	)
In-process research and development impairment		4,494		—

Restructuring and other impairment charges	$	9,159	$	(1,325	)

Changes in Accrued Liability Associated with Restructuring Program

A reconciliation of the changes in accrued liabilities associated with the LMA restructuring program from December 31, 2012 through March 31, 2013 is set forth in the following tables:


	Termination benefits			Facility Closure Costs			Contract Termination Costs			Other Restructuring Costs			Total
	(Dollars in thousands)
Balance at December 31, 2012	$	1,744		$	—		$	277		$	12		$	2,033
Subsequent accruals		2,024			81			442			108			2,655
Cash payments		(977	)		—			(279	)		(5	)		(1,261	)
Foreign currency translation		(25	)		(2	)		(14	)		(11	)		(52	)

Balance at March 31, 2013	$	2,766		$	79		$	426		$	104		$	3,375

2007 Arrow Integration Program

Restructuring and Other Impairment Charges

The following table provides information relating to the charges associated with the 2007 Arrow integration program that were included in restructuring and other impairment charges in the condensed consolidated statements of income (loss) for the periods presented:


	Three Months Ended March 31, 2013		Three Months Ended April 1, 2012
	(Dollars in thousands)
Facility closure costs	$	80	$	92
Contract termination costs		—		(2,022	)

	$	80	$	(1,930	)

LMA Restructuring Program

Restructuring and Other Impairment Charges

The charges associated with this restructuring program that are included in restructuring and other impairment charges during 2013 were as follows:


	2013
	(Dollars in thousands)
Termination benefits	$	2,024
Facility closure costs		81
Contract termination costs		442
Other restructuring costs		108

	$	2,655

- 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.

+ References+ Details