Reserve for Severance

Severance costs are primarily related to management realignment and reorganization. The table below reflects the activity in the Company’s reserve for severance and related payments.



	(Dollars in thousands)
	Year Ended December 31,
	2013			2012			2011
Beginning balance	$	4,417		$	1,282		$	3,062
Charged to earnings	837			8,021			1,614
Cash paid and exchange rate variance	(3,485		)	(4,886		)	(3,394		)
Ending balance	$	1,769		$	4,417		$	1,282

Accrued severance charges were included in the following line items of the Consolidated Balance Sheets:



	(Dollars in thousands)
	December 31,
	2013		2012
Accrued severance included in:
Accrued expenses and other liabilities	$	1,651	$	3,467
Noncurrent other	118		950
Total accrued severance	$	1,769	$	4,417

The remaining severance liabilities outstanding as of December 31, 2013 will be substantially paid by the end of 2014.