Note 7— Commitments, Contingencies and Other Matters

Restructuring and Other Charges

During the three and nine months ended September 30, 2013, we took measures to improve profitability, including the restructuring of one of our international sales offices and consolidation of certain sales, business and administrative functions. As a result of these actions, we recorded restructuring charges of $1.2 million and $1.8 million, respectively.

During the three and nine months ended September 30, 2012, we took measures to improve profitability, including a reduction of discretionary expenses, realignment of our senior management team and consolidation of certain sales, business and administrative functions. As a result of these actions, we recorded restructuring charges of $2.0 million and $2.1 million, respectively. Restructuring expenses for the periods indicated were as follows (in thousands):

	For the three months ended				For the nine months ended
	September 30,				September 30,
	2013		2012		2013		2012
Personnel severance and related costs	$	949	$	1,642	$	1,384	$	1,705
Equity compensation and related costs	—		220		—		220
Lease related and other transition costs	291		—		291		—
Other associated costs	—		152		96		152
	$	1,240	$	2,014	$	1,771	$	2,077

Restructuring Liability

The following is a reconciliation of the restructuring liability through September 30, 2013 (in thousands):

	LED & Solar			Data Storage			Unallocated Corporate			Total
Short-term liability
Balance as of January 1, 2013	$	448		$	1,308		$	119		$	1,875
Restructuring	1,149			564			58			1,771
Cash payments	(946		)	(1,032		)	(167		)	(2,145		)
Balance as of September 30, 2013	$	651		$	840		$	10		$	1,501

The balance of the short-term liability will be paid over the next 12 months.

The following is a reconciliation of the restructuring liability through December 31, 2012 (in thousands):

	LED & Solar			Data Storage			Unallocated Corporate			Total
Short-term liability
Balance as of January 1, 2012	$	534		$	128		$	294		$	956
Restructuring	874			1,684			135			2,693
Cash payments	(960		)	(504		)	(310		)	(1,774		)
Balance as of December 31, 2012	$	448		$	1,308		$	119		$	1,875