Rationalization Charges (Tables)

9 Months Ended

Sep. 30, 2012

Activity in Rationalization Plan Reserves

Activity in our rationalization reserves since December 31, 2011 is summarized as follows:

	Employee			Plant			Non-Cash
	Severance			Exit			Asset
	and Benefits			Costs			Write-Down			Total
	(Dollars in thousands)

Balance at December 31, 2011	$	4,385		$	211		$	-		$	4,596

Activity for the nine months ended September 30, 2012
Prior years’ rationalization plan reserves established		1,100			(1,027	)		39			112
Prior years’ rationalization plan reserves utilized		(3,731	)		1,027			(39	)		(2,743	)
2012 rationalization plan reserves established		3,524			1,001			1,172			5,697
2012 rationalization plan reserves utilized		(946	)		(1,001	)		(1,172	)		(3,119	)
Total activity		(53	)		-			-			(53	)

Balance at September 30, 2012	$	4,332		$	211		$	-		$	4,543

- Definition

Tabular disclosure of 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. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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