RESTRUCTURING

The Company periodically implements staffing reductions to improve operating efficiency at various sites.

The following table rolls forward the Company’s severance and retention cost liability:



	December 27, 2014		Expense		Payments and Adjustments			March 28, 2015
	(in thousands)
Severance and retention cost liability	$	2,666	$	1,130	$	(1,621	)	$	2,175
Total	$	2,666	$	1,130	$	(1,621	)	$	2,175

As of March 28, 2015 and December 27, 2014, $1.8 million and $2.2 million of severance and retention costs liabilities, respectively, were included in accrued compensation and $0.4 million and $0.5 million, respectively, were included in other long-term liabilities on the Company’s consolidated balance sheets.

The following table presents severance and retention costs by classification on the income statement:



	Three Months Ended
	March 28, 2015		March 29, 2014
	(in thousands)
Severance charges included in cost of revenue	$	530	$	1,682
Severance charges included in selling, general and administrative	600		218
Total expense	$	1,130	$	1,900

The following table presents severance and retention cost by reportable segment:



	Three Months Ended
	March 28, 2015		March 29, 2014
	(in thousands)
Research models and services	$	919	$	1,584
Discovery and safety assessment	19		195
Manufacturing support	177		—
Corporate	15		121
Total expense	$	1,130	$	1,900