Restructuring And Other Charges

6 Months Ended

Jul. 03, 2011

7. Restructuring and Other Charges

In April 2011, the Company incurred $1.6 million in restructuring costs for employee severance related to the reorganization into three specific business units: retail, commercial, and service provider. Refer to Note 12, "Segment Information, Operations by Geographic Area and Significant Customers" of the Unaudited Condensed Consolidated Financial Statements for additional information regarding the reorganization into business units. In addition, the Company incurred $464,000 in transition services in connection with the acquisition of the Customer Networking Solutions division of Westell Technologies, Inc. Refer to Note 3, "Business Acquisitions" of the Unaudited Condensed Consolidated Financial Statements for additional information regarding the Westell acquisition. The Company presents expenses related to restructuring and other charges as a separate line item in its unaudited condensed consolidated statements of operations.

The following is a summary of the accrued restructuring charges:


	Accrued Restructuring Charges at December 31, 2010		Additions		Cash Payments			Accrued Restructuring Charges at July 3, 2011
	(In thousands)
Reorganization in business units	$	—	$	1,630	$	(1,630	)	$	—
Westell acquisition transition costs		—		464		(148	)		316

Current portion	$	—	$	2,094	$	(1,778	)	$	316

- 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.

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