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Restructuring, Restatement Related Costs, Post-Emergence Fees and Other | 12 Months Ended
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Dec. 31, 2013
Restructuring, Restatement Related Costs, Post-Emergence Fees and Other | 15. Restructuring, Restatement Related Costs, Post-Emergence Fees and Other The following table summarizes restructuring, restatement related costs, post-emergence fees and other expenses recorded in the accompanying consolidated statements of operations (in thousands):
|  | Year Ended December 31, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
2011 restructuring |  | $ | 2,283 |  |  | $ | 6,057 |  |  | $ | 1,967 |
2012 restructuring |  |  | — |  |  |  | 1,758 |  |  |  | — |
2013 restructuring |  |  | 2,766 |  |  |  | — |  |  |  | — |
Novi and U.K. restructuring |  |  | — |  |  |  | (40 | ) |  |  | — |
Germany and other restructuring |  |  | 8 |  |  |  | 276 |  |  |  | 81 |
Total restructuring charges |  |  | 5,057 |  |  |  | 8,051 |  |  |  | 2,048 |
Restatement related costs and other charges |  |  | — |  |  |  | — |  |  |  | 62 |
Acquisition related charges |  |  | 1,630 |  |  |  | 791 |  |  |  | — |
Post-emergence fees |  |  | — |  |  |  | — |  |  |  | 296 |
Total restructuring, restatement related costs, post-emergence fees and other |  | $ | 6,687 |  |  | $ | 8,842 |  |  | $ | 2,406 |
2011 Restructuring In November 2011, the Company announced a strategic initiative (“2011 restructuring”), which aimed to consolidate operations to reduce the Company’s cost structure and improve operational efficiency. In total, eleven facilities have been exited as part of the 2011 restructuring plan. These eliminations resulted in the consolidation of the manufacturing facilities of the scientific lasers products and the optics products, consolidation of the Company’s German operations into one facility, and consolidation of the laser scanners business into the Company’s Bedford, MA manufacturing facility. Included in the eleven facilities exited are five facilities exited as part of the Semiconductor and Laser Systems business divestitures. The facility exit costs for the divested businesses have been excluded from the table above. The Company substantially completed the 2011 restructuring program during the third quarter of 2013. Presented below are 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 exited with respect to the 2011 restructuring (in thousands):
|  | Year Ended December 31, |  |  | Cumulative Costs as of |
|  | 2013 |  |  | 2012 |  |  | 2011 |  |  | December 31, 2013 |
Cash charges |  | $ | 1,692 |  |  | $ | 4,109 |  |  | $ | 1,061 |  |  | $ | 6,862 |
Non-cash charges |  |  | 591 |  |  |  | 1,948 |  |  |  | 906 |  |  |  | 3,445 |
Total restructuring costs |  | $ | 2,283 |  |  | $ | 6,057 |  |  | $ | 1,967 |  |  | $ | 10,307 |
The following table summarizes restructuring costs for each segment and unallocated corporate costs related to the 2011 restructuring plan (in thousands):
|  | Year Ended December 31, |  |  | Cumulative Costs as of |
|  | 2013 |  |  | 2012 |  |  | 2011 |  |  | December 31, 2013 |
Laser Products |  | $ | 2,038 |  |  | $ | 4,861 |  |  | $ | 1,790 |  |  | $ | 8,689 |
Medical Technologies |  |  | 48 |  |  |  | — |  |  |  | — |  |  |  | 48 |
Precision Motion |  |  | 5 |  |  |  | 52 |  |  |  | 65 |  |  |  | 122 |
Corporate, Shared Services and Unallocated costs |  |  | 192 |  |  |  | 1,144 |  |  |  | 112 |  |  |  | 1,448 |
Total restructuring costs |  | $ | 2,283 |  |  | $ | 6,057 |  |  | $ | 1,967 |  |  | $ | 10,307 |
2012 Restructuring During 2012, the Company initiated and completed a program to identify additional cost savings due to the continued uncertainty and volatility of the macroeconomic environment (“2012 restructuring”). The Company incurred $1.8 million of severance costs associated with the 2012 restructuring program during the year ended December 31, 2012. The following table summarizes the total costs associated with the 2012 restructuring program for each segment for the year ended December 31, 2012 (in thousands):
|  | Year Ended December 31, |
|  | 2012 |
Laser Products |  | $ | 501 |
Precision Motion |  |  | 951 |
Corporate, Shared Services and Unallocated costs |  |  | 306 |
Total restructuring costs |  | $ | 1,758 |
2013 Restructuring During the first half of 2013, the Company initiated a program following our acquisition of NDS to integrate the NDS business into our operating structure and further reduce manufacturing and operating costs across businesses to leverage our infrastructure and further integrate our product lines. The Company incurred $2.6 million of cash related charges primarily related to severance and exit costs associated with a facility exited during the year ended December 31, 2013. The following table summarizes restructuring costs for each segment and unallocated corporate costs related to the 2013 restructuring program (in thousands):
|  | Year Ended December 31, |
|  | 2013 |
Laser Products |  | $ | 1,139 |
Medical Technologies |  |  | 806 |
Precision Motion |  |  | 378 |
Corporate, Shared Services and Unallocated costs |  |  | 443 |
Total restructuring costs |  | $ | 2,766 |
Other Restructuring The Company recorded restructuring charges related to the elimination of the Company’s Munich, Germany facility as a result of a restructuring program undertaken beginning in 2000 (“Germany restructuring”). The Company terminated the lease agreement and completed the Germany restructuring by making a final payment of $0.3 million to the landlord in December 2012. 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, 2011 |  | $ | 1,561 |  |  | $ | 470 |  |  | $ | 1,062 |  |  | $ | — |  |  | $ | 29 |
Restructuring charges |  |  | 8,051 |  |  |  | 3,314 |  |  |  | 967 |  |  |  | 1,892 |  |  |  | 1,878 |
Cash payments |  |  | (5,376 | ) |  |  | (2,419 | ) |  |  | (1,301 | ) |  |  | — |  |  |  | (1,656 | )
Non-cash write-offs or other adjustments |  |  | (2,206 | ) |  |  | (61 | ) |  |  | (239 | ) |  |  | (1,892 | ) |  |  | (14 | )
Balance at December 31, 2012 |  |  | 2,030 |  |  |  | 1,304 |  |  |  | 489 |  |  |  | — |  |  |  | 237 |
Restructuring charges |  |  | 5,057 |  |  |  | 2,549 |  |  |  | 1,176 |  |  |  | 190 |  |  |  | 1,142 |
Acquired lease obligation |  |  | 128 |  |  |  | — |  |  |  | 128 |  |  |  | — |  |  |  | — |
Cash payments |  |  | (5,277 | ) |  |  | (2,958 | ) |  |  | (1,165 | ) |  |  | — |  |  |  | (1,154 | )
Non-cash write-offs or other adjustments |  |  | (389 | ) |  |  | (95 | ) |  |  | 15 |  |  |  | (190 | ) |  |  | (119 | )
Balance at December 31, 2013 |  | $ | 1,549 |  |  | $ | 800 |  |  | $ | 643 |  |  | $ | — |  |  | $ | 106 |
The Company expects to make $1.5 million in cash payments during the twelve months ending December 31, 2014.

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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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