Restructuring

In the fourth quarter of fiscal 2011, we informed approximately 55 employees of our plans to reorganize certain aspects of our business under a strategic restructuring program. As a result we recognized total estimated severance and other associated costs for affected employees of $2.5 million and $0.4 million in fiscal 2011 and the fiscal year-to-date period ended March 30, 2012, respectively. In addition, we recognized $0.4 million in facilities and contract termination costs during the second quarter of fiscal 2012. We also recognized $0.2 million and $0.4 million in fixed asset write-off costs related to this restructuring program in fiscal 2011 and during the second quarter of fiscal 2012, respectively. We expect to recognize an additional $0.2 million in other associated costs during the remainder of fiscal 2012. These expenses are being recognized in restructuring charges, net, in our condensed consolidated statements of operations.

Changes in our restructuring accruals, which are included within accrued liabilities in our condensed consolidated balance sheets, were as follows:



	Severance			Facilities and contract termination costs		Fixed assets write-off			Other associated costs			Total
	(in thousands)
Balance at September 30, 2011	$	2,250		$	—	$	—		$	120		$	2,370
Restructuring charges	318			432		424			104			1,278
Cash payments	(2,435		)	—		—			(185		)	(2,620		)
Non-cash charges	5			93		(424		)	—			(326		)
Balance at March 30, 2012	$	138		$	525	$	—		$	39		$	702