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Restructuring and Related Charges | 6 Months Ended
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Jun. 28, 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 six months ended June 28, 2013 (in thousands):
|  | Excess Facilities |
Balance at December 31, 2012 |  | $ | 869 |
Cash payments |  |  | (897 | )
Accretion |  |  | 28 |
Balance at June 28, 2013 |  |  | — |
HFC Restructuring As a result of the sale of the cable access HFC business in March 2013, the Company recorded a $0.6 million restructuring charge in the six months ended June 28, 2013 under “Income from discontinued operations”, of which $0.4 million and $0.2 million were recorded in the first and second quarter of fiscal 2013, respectively. Pursuant to the amended TSA with Aurora, if Aurora elects to terminate any of the U.S. employees hired from the Company on or before August 15, 2013, the Company is obligated to reimburse Aurora for specified severance payments payable to such employees. The restructuring charge for the six months ended June 28, 2013 consisted of $0.5 million of severance and benefits and $0.1 million of contract termination costs. The severance and benefits are related to the termination of nine employees and the accrual for estimated severance payable to Aurora according to the amended TSA. Three of the terminated employees were required to work to the end of the term of the TSA, and, therefore, the Company recorded their severance ratably over their service period. The following table summarizes the activity in the HFC restructuring accrual during the six months ended June 28, 2013 (in thousands):
|  | Severance |  |  | Contract Termination |  |  | Total |
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charges in discontinued operations |  |  | 403 |  |  |  | 124 |  |  |  | 527 |
Adjustments to restructuring provisions |  |  | 103 |  |  |  | (29 | ) |  |  | 74 |
Cash payments |  |  | (341 | ) |  |  | (95 | ) |  |  | (436 | )
Balance at June 28, 2013 |  |  | 165 |  |  |  | — |  |  |  | 165 |
The Company anticipates that the remaining restructuring accrual balance of $0.2 million will be paid out by the end of the third quarter of fiscal 2013. Harmonic 2013 Restructuring The Company implemented a series of restructuring plans in fiscal 2013 to reduce costs and improve efficiencies. As a result, the Company recorded a restructuring charge of $0.9 million, of which $0.6 million and $0.3 million were recorded in the first and second quarter of fiscal 2013, respectively. This restructuring charge consisted of severance and benefits of $0.7 million related to the termination of thirty-nine employees worldwide. In addition, the Company wrote–down, to its estimated net realizable value, leasehold improvements and furniture related to our Milpitas warehouse by $0.2 million. The following table summarizes the activity in the Harmonic 2013 restructuring accrual during the six months ended June 28, 2013 (in thousands):
|  | Severance |  |  | Impairment of Leasehold Improvement |  |  | Total |
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charges in continuing operations |  |  | 641 |  |  |  | 101 |  |  |  | 742 |
Adjustments to restructuring provisions |  |  | 83 |  |  |  | 48 |  |  |  | 131 |
Cash payments |  |  | (698 | ) |  |  | — |  |  |  | (698 | )
Non-cash write-offs |  |  | — |  |  |  | (149 | ) |  |  | (149 | )
Balance at June 28, 2013 |  |  | 26 |  |  |  | — |  |  |  | 26 |
Of the restructuring charge in the six months ended June 28, 2013, $0.2 million is included in “Product cost of revenue” and the remaining $0.7 million is included in “Operating expenses-restructuring and related charges” in the Condensed Consolidated Statements of Operations. The Company anticipates that the remaining restructuring accrual balance of $26,000 will be paid out by the end of the 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 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=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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=27011515&loc=d3e140904-122747 Reference 4: 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 + Details
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