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Note 5 - Restructuring | 6 Months Ended
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Jun. 30, 2013
Restructuring and Related Activities [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | 5. RESTRUCTURING The Company implemented restructuring plans during fiscal years 2012 and 2008, and recorded total restructuring expense of $9,000 and $91,000 for the three months ended on June 30, 2013 and 2012. The Company recorded total restructuring credits of $43,000 for the six months ended June 30, 2013 and restructuring expense of $83,000 for the six months ended June 30, 2012. As of June 30, 2013, the remaining restructuring accrual was $0.2 million and the amount consists of $0.1 million of employee severance charges, which the Company expects to pay out by the end of 2013 and $0.1 million of facility exit costs which the Company expects to pay in accordance with the lease payment schedule through the end of the third quarter of 2013. This remaining accrual balance of $0.2 million was included in accrued and other current liabilities in the accompanying consolidated balance sheets. October 2012 Plan On October 24, 2012, the Company announced a restructuring plan as part of the Company’s continuing efforts to simplify the organization, leverage cross-training and learning, and reduce annual operations expenses. Under this plan, the Company has recorded restructuring charges of $1.8 million, which primarily consisted of employee severance costs of $1.7 million. The following table summarizes the activities of these restructuring liabilities (in thousands) for the periods covered below:
|  | Three Months Ended June 30, 2013 |  |  | Six Months Ended June 30, 2013 |
Beginning balance |  | $ | 210 |  |  | $ | 896 |
Restructuring charges (credits) |  |  | 9 |  |  |  | 59 |
Cash payments |  |  | (153 | ) |  |  | (889 | )
Ending balance |  | $ | 66 |  |  | $ | 66 |
October 2008 Plan On October 28, 2008, the Company announced a restructuring plan to better allocate its resources to improve its operational results in light of the market conditions. Under this plan, the Company has recorded restructuring charges of $7.4 million, primarily consisting of employee severance costs of $4.7 million and facility exit costs of $2.7 million. The facility exit cost consists primarily of the cost of future obligations related to these facilities. Discounted liabilities for future lease costs and the fair value of the related subleases of closed locations that are recorded is subject to adjustments as liabilities are settled. In assessing the discounted liabilities for future costs of obligations related to the locations, the Company made assumptions regarding the amounts of future subleases. If these assumptions or their related estimates change in the future, the Company may be required to record additional exit costs or reduce exit costs previously recorded. Exit costs recorded for each period presented include the effect of such changes in estimates. The following table summarizes the activities of these restructuring liabilities (in thousands) for the periods covered below:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Beginning balance |  | $ | 224 |  |  | $ | 622 |  |  | $ | 448 |  |  | $ | 728 |
Restructuring charges (credits) |  |  | — |  |  |  | 91 |  |  |  | (102 | ) |  |  | 83 |
Adjustments |  |  | 3 |  |  |  | 162 |  |  |  | 3 |  |  |  | 166 |
Cash payments |  |  | (122 | ) |  |  | (178 | ) |  |  | (244 | ) |  |  | (280 | )
Ending balance |  | $ | 105 |  |  | $ | 697 |  |  | $ | 105 |  |  | $ | 697 |

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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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