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Restructuring Costs and Other | 3 Months Ended
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Mar. 29, 2013
Restructuring Costs and Other | 13. Restructuring Costs and Other The following table summarizes restructuring costs and other expenses in the accompanying consolidated statements of operations (in thousands):
|  | Three Months Ended |
|  | March 29, 2013 |  |  | March 30, 2012 |
2011 restructuring |  | $ | 1,625 |  |  | $ | 2,208 |
NDS restructuring |  |  | 418 |  |  |  | — |
Germany restructuring |  |  | 8 |  |  |  | 9 |
Total restructuring charges |  | $ | 2,051 |  |  | $ | 2,217 |
Total acquisition related charges |  |  | 1,066 |  |  |  | — |
Total restructuring costs and other |  | $ | 3,117 |  |  | $ | 2,217 |
2011 Restructuring In November 2011, the Company announced a strategic initiative (“2011 restructuring”), which aims to consolidate operations to reduce our cost structure and improve operational efficiency. As part of this initiative, the Company expected to eliminate facilities through consolidation of certain manufacturing, sales and distribution facilities and exit of businesses. Presented below are expected and actual cash charges, including severance and relocation costs, facility closure costs and consulting costs and non-cash charges related to accelerated depreciation for changes in estimated useful lives of certain long-lived assets for which the Company intended to exit with respect to the 2011 restructuring (in thousands):
|  | Three Months Ended |  |  | Three Months Ended |  |  | Cumulative Costs for Plan |  |  | Expected Cumulative Costs |
|  | March 29, 2013 |  |  | March 30, 2012 |  |  | March 29, 2013 |  |  | March 29, 2013 |
Cash charges |  | $ | 1,502 |  |  | $ | 951 |  |  | $ | 6,672 |  |  | $ | 6,900 |
Non-cash charges |  |  | 123 |  |  |  | 1,257 |  |  |  | 2,977 |  |  |  | 3,100 |
Total restructuring costs |  | $ | 1,625 |  |  | $ | 2,208 |  |  | $ | 9,649 |  |  | $ | 10,000 |
The following table summarizes restructuring costs for each segment and unallocated corporate costs related to the 2011 restructuring plan (in thousands):
|  | Three Months Ended |  |  | Three Months Ended |  |  | Cumulative Costs for Plan |
|  | March 29, 2013 |  |  | March 30, 2012 |  |  | March 29, 2013 |
Laser Products |  | $ | 1,466 |  |  | $ | 2,127 |  |  | $ | 7,541 |
Precision Technologies |  |  | 33 |  |  |  | 29 |  |  |  | 726 |
Unallocated restructuring costs(1) |  |  | 126 |  |  |  | 52 |  |  |  | 1,382 |
Total restructuring costs |  | $ | 1,625 |  |  | $ | 2,208 |  |  | $ | 9,649 |
(1) | Represents consulting and severance restructuring costs related to corporate and shared service functions.
NDS Restructuring During the first quarter of 2013, the Company initiated a program following the acquisition of NDS to reduce the Company’s infrastructure and operating costs in the Precision Technologies segment. The Company incurred $0.4 million of charges during the three months ended March 29, 2013 primarily related to facility exit costs. The Company expects to incur additional charges as the Company continues to integrate NDS into the Company’s business. Rollforward of Accrued Expenses Related to Restructuring The following table summarizes the accrual activities, by component, related to the Company’s restructuring charges recorded in the accompanying consolidated balance sheets (in thousands):
|  | Total |  |  | Severance |  |  | Facility |  |  | Accelerated Depreciation |  |  | Other |
Balance at December 31, 2012 |  | $ | 2,030 |  |  | $ | 1,304 |  |  | $ | 489 |  |  | $ | — |  |  | $ | 237 |
Restructuring charges |  |  | 2,051 |  |  |  | 666 |  |  |  | 900 |  |  |  | 66 |  |  |  | 419 |
Cash payments |  |  | (1,532 | ) |  |  | (838 | ) |  |  | (281 | ) |  |  | — |  |  |  | (413 | )
Acquired lease obligation |  |  | 128 |  |  |  | — |  |  |  | 128 |  |  |  | — |  |  |  | — |
Non-cash write-offs and other adjustments |  |  | 273 |  |  |  | (18 | ) |  |  | 355 |  |  |  | (66 | ) |  |  | 2 |
Balance at March 29, 2013 |  | $ | 2,950 |  |  | $ | 1,114 |  |  | $ | 1,591 |  |  | $ | — |  |  | $ | 245 |
In accordance with the guidance in ASC 420, “Exit or Disposal Cost Obligations,” the Company records lease termination accruals based on market estimates, including the time period for which facilities will remain vacant, sublease terms, sublease rates and discount rates. The Company reviews prior estimates and current market data available to determine the appropriate value of these liabilities at period end.

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- Definition 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. Includes costs for professional services performed in connection with the restatement of the Company's previously issued financial statements as reported in its Annual Report on Form 10-K for the year-ended December 31, 2008 and its Quarterly Report on Form 10-Q for the quarter ended September 26, 2008, including the related SEC investigation, as well as acquisition related cash incurred during the period. Also includes costs incurred prior to bankruptcy filing (pre-petition) or subsequent to bankruptcy emergence (post-emergence) for financial and legal advisers to assist with matters related to the bankruptcy process. + References No definition available. + Details
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