Restructuring, Restatement Related Costs, Post-Emergence Fees and Other (Tables)

12 Months Ended

Dec. 31, 2013

Summary of Restructuring, Restatement Related Costs and Other Expense

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

Actual Cash Charges and Non-Cash Charges of the Restructuring Plan

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

Summary of Accrual Activities by Components Related to Company's Restructuring Plans

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

2011 Restructuring

Summary of Restructuring Costs for Each Segment and Unallocated Corporate Costs

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

Summary of Restructuring Costs for Each Segment and Unallocated Corporate Costs

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

Summary of Restructuring Costs for Each Segment and Unallocated Corporate Costs

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