Restructuring Charges

9 Months Ended

Oct. 04, 2014

Restructuring and Related Activities [Abstract]

We account for exit and disposal costs by recognizing a liability for costs associated with an exit or disposal activity at fair value in the period in which it is incurred or when the entity ceases using the right conveyed by a contract (i.e., the right to use a leased property). We account for severance and outplacement costs by recognizing a liability for employees’ rights to post-employment benefits when management has committed to a plan, due to the existence of a post-employment benefit agreement.

The table below summarizes the balance of reduction in force activities and the related accrued facility lease obligation reserve and the changes in the accrual for the nine months ended October 4, 2014 (in thousands):



	Reduction in Force Activities			Facility Lease Obligation			Total Restructuring
Balance at January 4, 2014	$	2,550		$	928		$	3,478
Adjustments to reserves	(168		)	26			(142		)
Payments	(1,690		)	(310		)	(2,000		)
Balance at October 4, 2014	$	692		$	644		$	1,336

- 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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