Commitments, Contingencies and Other Matters (Tables)

9 Months Ended

Sep. 30, 2013

Commitments, Contingencies and Other Matters

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

Schedule of reconciliation of 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 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

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to 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.

+ References+ Details