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Restructuring and Excess Facilities | 12 Months Ended
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Dec. 31, 2013
Restructuring and Related Activities [Abstract] |
Restructuring and Excess Facilities | RESTRUCTURING AND RELATED CHARGES Omneon Restructuring In 2010, the Company recorded an excess facilities charge of $3.0 million related to the closure of the Omneon headquarters in Sunnyvale, California. The charge was based on future rent payments, net of expected sublease income, to be made through the end of the lease term in June 2013. Subsequent to the original accrual, the Company revised its estimate and additional provisions were recorded. The following table summarizes the activity in the Omneon restructuring accrual during the years ended December 31, 2013, 2012 and 2011 (in thousands):
| Excess Facilities
Balance at December 31, 2010 | $ | 2,862 |
Provisions | 517 |
Cash payments, net of sublease income | (786 | )
Balance at December 31, 2011 | 2,593 |
Provisions | 94 |
Cash payments, net of sublease income | (1,818 | )
Balance at December 31, 2012 | 869 |
Provisions | 28 |
Cash payments, net of sublease income | (897 | )
Balance at December 31, 2013 | $ | — |
HFC Restructuring As a result of the sale of the cable access HFC business in March 2013, the Company recorded $600,000 of restructuring charge under “Income from discontinued operations” in the year ended December 31, 2013. The restructuring charge consisted of $505,000 of severance and benefits and $95,000 of contract termination costs. The severance and benefits was related to the termination of nine of the Company's employees by the Company, as a result of the sale of the HFC business, and the reimbursement to Aurora, pursuant to the amended TSA, of severance payable by Aurora as a result of its subsequent termination of ten U.S. employees hired from the Company, in connection with Aurora's purchase of the HFC business. The following table summarizes the activity in the HFC restructuring accrual during the year ended December 31, 2013 (in thousands):
| Severance |  | Contract Termination |  | Total
Restructuring charges in discontinued operations | $ | 403 |  |  | $ | 124 |  |  | $ | 527 |
Adjustments to restructuring provisions | 102 |  |  | (29 | ) |  | 73 |
Cash payments | (492 | ) |  | (95 | ) |  | (587 | )
Balance at December 31, 2013 | $ | 13 |  |  | $ | — |  |  | $ | 13 |
The Company anticipates that the remaining restructuring accrual balance of $13,000 will be paid out in 2014. Harmonic 2013 Restructuring The Company implemented a series of restructuring plans in 2013 to reduce costs and improve efficiencies. As a result, the Company recorded restructuring charges of $2.2 million in the year ended December 31, 2013. The restructuring charge consisted of severance and benefits of $1.7 million related to the termination of eighty-five employees worldwide. In addition, the Company wrote-down, to its estimated net realizable value, leasehold improvements and furniture related to its Milpitas warehouse by $149,000, and wrote-down inventory to reflect $404,000 of obsolete inventories arising from the restructuring of its Israel facilities. The following table summarizes the activity in the Harmonic 2013 restructuring accrual during the year ended December 31, 2013 (in thousands):
| Severance |  | Impairment of Leasehold Improvement |  | Obsolete Inventories |  | Total
Restructuring charges in continued operations | $ | 1,663 |  |  | $ | 101 |  |  | $ | 404 |  |  | $ | 2,168 |
Adjustments to restructuring provisions | 29 |  |  | 48 |  |  | — |  |  | 77 |
Cash payments | (1,513 | ) |  | — |  |  | — |  |  | (1,513 | )
Non-cash write-offs | — |  |  | (149 | ) |  | (404 | ) |  | (553 | )
Balance at December 31, 2013 | $ | 179 |  |  | $ | — |  |  | $ | — |  |  | $ | 179 |
Of the restructuring charge in the year ended December 31, 2013, $824,000 is included in “Product cost of revenue” and the remaining $1,421,000 is included in “Operating expenses-restructuring and related charges” in the Consolidated Statements of Operations. The Company anticipates that the remaining restructuring accrual balance of $179,000 will be paid out in 2014.

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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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