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Restructuring Charges | 3 Months Ended
--- | ---
Mar. 30, 2013
Restructuring Charges |
Restructuring Charges | 14. Restructuring Charges The Company did not incur any restructuring charges during the first quarter of fiscal 2013. The restructuring reserve balance was as follows as of March 30, 2013 (in thousands):
|  | Office Vacancies |  | Employee Workforce Reduction |  | Total Restructuring |
--- | --- | --- | --- | --- | --- | --- | ---
Balance at December 29, 2012 |  | $ | 2,106 |  | $ | 873 |  | $ | 2,979 |
Amounts paid, net of amounts received, during the first quarter of fiscal 2013 |  |  | (147 | ) |  | (398 | ) |  | (545 | )
Adjustments and effect of foreign currency translation during the first quarter of fiscal 2013 |  |  | (177 | ) |  | (6 | ) |  | (183 | )
Balance at March 30, 2013 |  | $ | 1,782 |  | $ | 469 |  | $ | 2,251 |
On the accompanying balance sheet as of March 30, 2013, the reserve balance of $2.3 million was classified as follows: $0.9 million in "deferred rent and other non-current liabilities," $0.9 million in "current portion of deferred rent", and $0.5 million in "accrued expenses." During the first quarter of fiscal 2012, the Company incurred pre-tax expenses of $0.5 million associated principally with vacant leased office space. The Company recorded this expense in the first quarter of fiscal 2012 in selling, general and administrative expenses for a change in the estimate of the future minimum lease payments and related exit costs through the end of the remaining lease term, net of expected future sublease rental income measured at fair value. This estimated expense required management to make assumptions regarding the estimate of the duration of future vacancy periods, the amount and timing of future settlement payments, and the amount and timing of potential sublease income. The restructuring reserve balance was as follows as of March 31, 2012 (in thousands):
|  | Office Vacancies |
--- | --- | --- | ---
Balance at December 31, 2011 |  | $ | 3,737 |
Charges incurred in the first quarter of fiscal 2012 |  |  | 545 |
Amounts paid, net of amounts received, during the first quarter of fiscal 2012 |  |  | (595 | )
Adjustments during the first quarter of fiscal 2012 |  |  | 7 |
Balance at March 31, 2012 |  | $ | 3,694 |

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- 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
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