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Other Operating (Income) Expense (Tables)

3 Months Ended

Mar. 29, 2013

Other Operating (Income) Expense, Net [Abstract]

Schedule Of Other Operating Cost And Expense By Component [Table Text Block]

	Other Operating Expense, Net is comprised of the following (in thousands):
			Three Months Ended
			March 29,			March 30,
				2013			2012
	Orthopaedic facility optimization		$	2,636		$	344
	Medical device facility optimization			105			329
	ERP system upgrade			321			895
	Acquisition and integration costs			111			943
	Asset dispositions, severance and other			65			234
			$	3,238		$	2,745

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

The change in accrued liabilities related to the orthopaedic facility optimization is as follows (in thousands):
			Severance and Retention			Accelerated Depreciation/Asset Write-offs			Other			Total
At	December 28, 2012	$	9,567		$	0		$	0		$	9,567
Restructuring charges			359			(378)			2,655			2,636
Write-offs			0			378			0			378
Liability assumed in sale of product lines			(2,398)			0			0			(2,398)
Cash payments			(6,067)			0			(2,655)			(8,722)
At	March 29, 2013	$	1,461		$	0		$	0		$	1,461

The change in accrued liabilities related to the medical device facility optimization is as follows (in thousands):
			Production Inefficiencies, Moving and Revalidation			Personnel			Other			Total
At	December 28, 2012	$	0		$	0		$	0		$	0
Restructuring charges			19			2			84			105
Cash payments			(19)			(2)			(84)			(105)
At	March 29, 2013	$	0		$	0		$	0		$	0

The change in accrued liabilities related to the ERP system upgrade is as follows (in thousands):
			Training & Consulting Costs			Accelerated Depreciation/ Asset Write-offs			Total
At	December 28, 2012	$	169		$	0		$	169
Charges			321			-			321
Cash payments			(177)			0			(177)
At	March 29, 2013	$	313		$	0		$	313

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- Definition

Tabular disclosure of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the income statement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.3)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 3

-Article 5

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- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)(2)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB Topic 5.P.4(b)(2))

-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 146

-Paragraph 20

-Subparagraph b(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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