Restructuring Costs

12 Months Ended

Dec. 27, 2013

8. Restructuring Costs

As of December 27, 2013, the remaining restructuring reserves related to early vendor termination fees. As of December 28, 2012, the remaining restructuring reserves related to the partial restructuring of the San Francisco office and early vendor termination fees.

As of December 28, 2012, the Company no longer had any restructuring commitments relating to acquisition integration activities and reversed the existing accrued facilities restructuring liability of $0.2 million and recorded a corresponding facilities restructuring benefit on the Consolidated Statements of Operations.

The following tables set forth the detail and activity in the restructuring expense accruals (in thousands):


	Severance and Other Employee Costs	Exit, Closure and Consolidation of Facilities	Total
Accrual balance at December 30, 2011	$ -	$ 603	$ 603
2012 Expenditures	-	(146)	(146)
2012 Benefit	-	(211)	(211)
Accrual balance at December 28, 2012	-	246	246
2013 Expenditures	-	(112)	(112)
Accrual balance at December 27, 2013	$ -	$ 134	$ 134

- 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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