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Severance Reserve (Tables)

9 Months Ended

Sep. 30, 2012

Changes in the Company's reserve for severance and related payments

The table below shows the changes in the Company’s reserve for severance and related payments as of September 30, 2012 and 2011:


	(Amounts in thousands)
	Nine Months Ended September 30,
	2012			2011
Balance at beginning of period	$	1,282		$	3,062
Charged to earnings		8,180			1,492
Cash paid		(3,938	)		(2,715	)

Balance at end of the period	$	5,524		$	1,839

Accrued severance charges included in the line items of the Condensed Consolidated Balance Sheets

Accrued severance charges are included in the line items of the Condensed Consolidated Balance Sheets at September 30, 2012 and December 31, 2011 as follows:


	(Dollars in thousands)
	September 30,		December 31,
	2012		2011
Accrued expenses and other liabilities	$	3,975	$	1,187
Noncurrent other		1,549		95

Total accrued severance	$	5,524	$	1,282

- 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