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Restructuring and Related Charges | 6 Months Ended
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Jun. 27, 2014
Restructuring and Related Activities [Abstract] |
Restructuring and Related Charges | RESTRUCTURING AND RELATED CHARGES The Company accounts for its restructuring plans under the authoritative guidance for exit or disposal activities. The restructuring and related charges are included in “Product cost of revenue” and "Operating expenses-restructuring and related charges” in the Condensed Consolidated Statements of Operations. The following table summarizes the restructuring and related charges (in thousands):
| Three months ended |  | Six months ended
| June 27, 2014 |  | June 28, 2013 |  | June 27, 2014 |  | June 28, 2013
Restructuring and related charges in: |  |  |  |  |  |  |
Product cost of revenue | $ | — |  |  | $ | 65 |  |  | $ | 79 |  |  | $ | 206 |
Operating expenses-Restructuring and related charges | 284 |  |  | 242 |  |  | 433 |  |  | 666 |
| $ | 284 |  |  | $ | 307 |  |  | $ | 512 |  |  | $ | 872 |
Harmonic 2013 Restructuring In the first quarter of fiscal 2013, the Company committed to a restructuring plan to reduce costs and improve efficiencies. This restructuring plan extended to actions taken through fiscal 2014. In fiscal 2013, the Company recorded $2.2 million of restructuring charges under this plan consisting of worldwide workforce reductions, writing down leasehold improvements and furniture related to its Milpitas warehouse to estimated net realizable value, and obsolete inventory at its Israel facilities. Of the $2.2 million restructuring charges in fiscal 2013, $872,000 was recorded in the six months ended June 28, 2013. For a complete discussion of the restructuring actions related to the 2013 restructuring plan, please refer to Note 9 of the Notes to Consolidated Financial Statements included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2013. The Company recorded $284,000 and $512,000 under this plan, in the three and six months ended June 27, 2014, respectively. The restructuring charges in the six months ended June 27, 2014 consisted of severance and benefits related to the termination of twenty employees worldwide, and costs associated with vacating from an excess facility in France. The following table summarizes the activity in the restructuring accrual under this plan during the six months ended June 27, 2014 (in thousands):
| Severance |  | Excess facilities |  | Total
Balance at December 31, 2013 | $ | 179 |  |  | $ | — |  |  | $ | 179 |
2013 Plan restructuring charges | 487 |  |  | 32 |  |  | 519 |
Adjustments to restructuring provisions | (7 | ) |  | — |  |  | (7 | )
Cash payments | (592 | ) |  | (32 | ) |  | (624 | )
Balance at June 27, 2014 | $ | 67 |  |  | $ | — |  |  | $ | 67 |
The Company anticipates that the remaining restructuring accrual balance of $67,000 will be substantially paid out by the third quarter of fiscal 2014. HFC Restructuring As a result of the sale of the cable access HFC business in March 2013, the Company recorded $600,000 of restructuring charges under "Income from discontinued operations" in fiscal 2013 consisting of severance and benefits and contact termination costs. For a complete discussion of the restructuring actions related to the HFC restructuring plan, please refer to Note 9 of the Notes to Consolidated Financial Statements included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2013. The remaining restructuring accrual balance of $13,000 as of December 31, 2013 was fully paid in the first quarter of fiscal 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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