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Restructuring and Other Items | 6 Months Ended
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Jun. 30, 2013
Restructuring and Other Items | 4. Restructuring and other items Restructuring and other items recognized comprise:
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |  |  | June 30, |  |  | June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  | (in thousands) |  |  | (in thousands) |
Restructuring charges |  | $ | 4,621 |  |  | $ | 4,525 |  |  | $ | 9,033 |  |  | $ | 4,525 |
Other non-recurring items |  |  | - |  |  |  | 1,111 |  |  |  | - |  |  |  | 1,111 |
Total |  | $ | 4,621 |  |  | $ | 5,636 |  |  | $ | 9,033 |  |  | $ | 5,636 |
Restructuring Charges Restructuring charges of $4.4 million were recognized during three months ended March 31, 2013 under a restructuring plan adopted following a review by the Company of its operations. Under this restructuring plan the Company announced the closure of its Phase I facility in Omaha, Nebraska. This followed the expansion of the Company’s Phase I facility in San Antonio, Texas and the consolidation of the Company’s US Phase I capabilities in this location. The restructuring plan also included resource rationalizations in certain areas of the business to improve resource utilization. The restructuring charge recognized included $0.5 million in respect of lease termination costs associated with the Omaha facility and $3.9 million in respect of resource rationalizations. During the three months ended June 30, 2013 the Company implemented a further restructuring plan which contains Company resource rationalizations in order to improve operating efficiencies and reduce expenses. A restructuring charge of $4.6 million was recognized during the three months ended June 30, 2013, $0.4 million in respect of lease termination and asset write-down costs and $4.2 million in respect of resource rationalizations. Details of the movement in this restructuring plan recognized are as follows:
|  | Workforce |  |  | Office |  |  |  |
|  | Reductions |  |  | Consolidations |  |  | Total |
|  | (in thousands) |
Q1 Plan - Initial provision recognized |  | $ | 3,903 |  |  | $ | 509 |  |  | $ | 4,412 |
Q2 Plan - Initial provision recognized |  |  | 4,228 |  |  |  | 393 |  |  |  | 4,621 |
Total provision recognised |  |  | 8,131 |  |  |  | 902 |  |  |  | 9,033 |
Cash payments |  |  | (4,280 | ) |  |  | (89 | ) |  |  | (4,369 | )
Foreign exchange movement |  |  | (3 | ) |  |  | - |  |  |  | (3 | )
Provision at June 30, 2013 |  | $ | 3,848 |  |  | $ | 813 |  |  | $ | 4,661 |
Prior Period Restructuring Charges Restructuring charges of $4.5 million were recorded during year ended December 31, 2012 (inclusive of the release of $0.1 million relating to the 2011 Restructuring Plans) under a restructuring plan (“the 2012 restructuring plan”) adopted following a review by the Company of its operations. The 2012 restructuring plan included resource rationalizations in certain areas of the business and a re-organization of available office space at the Company’s Philadelphia facility. The restructuring plan recognized included $3.4 million in respect of resource rationalizations and $1.2 million in respect of lease termination and exit costs associated with the re-organization of available space at the Company’s Philadelphia facility. Details of the movement in the 2012 restructuring plan are as follows:
|  | Workforce |  |  | Office |  |  |  |
|  | Reductions |  |  | Consolidations |  |  | Total |
|  | (in thousands) |
Initial provision recognized |  | $ | 3,394 |  |  | $ | 1,250 |  |  | $ | 4,644 |
Cash payments |  |  | (3,030 | ) |  |  | (824 | ) |  |  | (3,854 | )
Foreign exchange movement |  |  | (4 | ) |  |  | - |  |  |  | (4 | )
Provision at December 31, 2012 |  | $ | 360 |  |  | $ | 426 |  |  | $ | 786 |
Cash payments |  |  | (197 | ) |  |  | (426 | ) |  |  | (623 | )
Provision at June 30, 2013 |  | $ | 163 |  |  | $ | - |  |  | $ | 163 |
Other Charges On September 30, 2011 Mr. Peter Gray, Vice-Chairman of the Board, retired as Chief Executive Officer (“CEO”) of the Company, in accordance with the provisions of his service agreement, which was terminable on twelve months notice by either party. On June 11, 2012 the Company entered into an agreement with Mr. Gray whereby Mr. Gray’s employment and directorship of ICON plc and other ICON group companies would terminate on July 19, 2012. Under the terms of this agreement Mr. Gray would be entitled to be paid €160,000 ($200,000) in lieu of the balance of his notice period and to receive a discretionary bonus of €194,000 ($243,000) in respect of 2012. In addition, under the agreement Mr. Gray’s unvested share options would vest on the date of termination of his employment. The Company recognised a share-based compensation charge of $620,000 in respect of these options during the three months ended June 30, 2012.

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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