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Restructuring and Related Charges | 3 Months Ended
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Mar. 29, 2013
Restructuring And Related Activities [Abstract] |
Restructuring and Related Charges | NOTE 8: RESTRUCTURING AND RELATED CHARGES Omneon Restructuring. The Company has restructuring accruals for excess lease facilities related to the closure of the Omneon headquarters in Sunnyvale, California. The accrual was based on future rent payments, net of expected sublease income, to be made through the end of the lease term in June 2013. The following table summarizes the activity in the Omneon restructuring accrual during the three months ended March 29, 2013 (in thousands):
|  | Excess Facilities |
Balance at December 31, 2012 |  | $ | 869 |
Cash payments |  |  | (455 | )
Accretion |  |  | 20 |
Balance at March 29, 2013 |  |  | 434 |
HFC Restructuring. As a result of the sale of the cable access HFC business in March 2013, the Company recorded a $0.4 million restructuring charge, which was recorded under “Income from discontinued operations”. The restructuring charge was for $0.3 million of severance and benefits related to involuntary termination of nine employees and $0.1 million of contract termination costs. Three of the terminated employees are required to work to the end of the term of the Aurora TSA, and, therefore, the Company records their severance ratably over the service period. The following table summarizes the activity in the HFC restructuring accrual during the three months ended March 29, 2013 (in thousands):
|  | Severance |  |  | Contract termination |  |  | Total |
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charges in discontinued operations |  |  | 243 |  |  |  | 124 |  |  |  | 367 |
Cash payments |  |  | (165 | ) |  |  | — |  |  |  | (165 | )
Balance at March 29, 2013 |  |  | 78 |  |  |  | 124 |  |  |  | 202 |
The Company anticipates that the remaining restructuring accrual balance of $0.2 million will be paid out by the end of its third quarter of fiscal 2013. In addition, if Aurora elects to terminate any of the U.S. employees hired from the Company, on or before September 5, 2013, the Company has agreed to reimburse Aurora for the severance payments payable to such employees. Harmonic Q1’13 Restructuring. The Company implemented a series of restructuring plans in the first quarter of fiscal 2013 to reduce costs and improve efficiencies. As a result, the Company recorded a restructuring charge of $0.6 million, of which $0.2 million is included in “Product cost of revenue” and $0.4 million is included in “Operating expenses-restructuring and related charges” in the Consolidated Statements of Operations. The restructuring charge consisted of severance and benefits of $0.5 million related to the involuntary termination of thirty employees. In addition, the Company wrote–down, to its estimated net realizable value, leasehold improvements related to the Milpitas warehouse by $0.1 million. The following table summarizes the activity in the Harmonic Q1’13 restructuring accrual during the three months ended March 29, 2013 (in thousands):
|  | Severance |  |  | Impairment of Leasehold improvement |  |  | Total |
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charges in continuing operations |  |  | 464 |  |  |  | 101 |  |  |  | 565 |
Cash payments |  |  | (247 | ) |  |  | — |  |  |  | (247 | )
Non-cash write-offs |  |  | — |  |  |  | (101 | ) |  |  | (101 | )
Balance at March 29, 2013 |  |  | 217 |  |  |  | — |  |  |  | 217 |
The Company anticipates that the remaining restructuring accrual balance of $0.2 million will be paid out by the end of its third quarter of fiscal 2013.

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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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