Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2013

Summary of changes in restructuring cost liability

The following table summarizes costs incurred as part of the restructuring plan and balance of the restructuring cost liability as of September 30, 2013 (in thousands):

	Contract Termination Fees		Transition-related costs			Total
Balance as of July 1, 2013	$	-	$	-		$	-
Restructuring costs incurred		1,550		206			1,756
Restructuring costs paid		-		(177	)		(177	)
Balance as of September 30, 2013	$	1,550	$	29		$	1,579

- 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