XML 78 R16.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Restructuring | 12 Months Ended
--- | ---
Sep. 30, 2012
Restructuring and Related Activities [Abstract] |
RESTRUCTURING | RESTRUCTURING 2012 Restructuring On April 26, 2012, we announced our intention to restructure certain of our operations. The restructuring relates primarily to changes being implemented to focus on a shift in our business to more aggressively sell end-to-end M2M solutions. As a result of this restructuring, we eliminated employment positions in our work force and have moved to hire new employees or re-assign existing employees into newly created positions. We recorded $1.0 million of restructuring charges on a pre-tax basis. These charges were incurred in connection with reductions in force of 30 employees and represented severance of $0.6 million and expenses from vacating facilities in Davis, California and Huntington Beach, California of approximately $0.4 million. The payments associated with these charges and all the actions associated with the restructuring are expected to be completed by the second quarter of fiscal 2013. Below is listed a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):
| Employee Termination Costs |  | Other |  | Total
Balance at September 30, 2011 | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charge | 568 |  |  | 395 |  |  | 963 |
Payments | (555 | ) |  | (287 | ) |  | (842 | )
Balance at September 30, 2012 | 13 |  |  | 108 |  |  | 121 |
2011 Restructuring On July 21, 2011, we announced a restructuring of our manufacturing operations in Breisach, Germany. The restructuring reduced our manufacturing footprint by consolidating prototype and production functions and centralizing outsourced 9. RESTRUCTURING (CONTINUED) production control in our Eden Prairie, Minnesota production facility. The consolidation was driven by our strategy of driving efficiency improvements and enhancing customer service globally through more centralized operations. We ceased manufacturing in Breisach at the end of December 2011 however, we continue to maintain sales and research and development activities at the leased facility in Breisach, Germany. The lease on the Breisach facility ends in July 2013. As a result of these initiatives, we recorded a total charge of $0.5 million on a pre-tax basis, which consisted of $0.4 million for employee termination costs for 25 employees and $0.1 million for asset write-downs. The restructuring charge was recorded as follows: $0.2 million in fiscal 2011 and the balance of $0.3 million in the fiscal 2012. Below is listed a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):
| Employee Termination Costs |  | Other |  | Total
Balance at September 30. 2010 | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charge | 148 |  |  | 76 |  |  | 224 |
Foreign currency fluctuation | (3 | ) |  | (1 | ) |  | (4 | )
Balance at September 30, 2011 | 145 |  |  | 75 |  |  | 220 |
Restructuring charge | 336 |  |  | — |  |  | 336 |
Payments | (459 | ) |  | (46 | ) |  | (505 | )
Reversals | (13 | ) |  | (27 | ) |  | (40 | )
Foreign currency fluctuation | (9 | ) |  | (2 | ) |  | (11 | )
Balance at September 30, 2012 | $ | — |  |  | $ | — |  |  | $ | — |

X
- Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for restructuring and related activities. 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -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. Reference 4: 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) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration