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.