XML 28 R17.htm IDEA: XBRL DOCUMENT v3.5.0.2

Business Realignment

6 Months Ended

Jun. 30, 2016

Business Realignment [Abstract]

Business Realignment



(11) Business Realignment



The Company regularly evaluates the performance of its businesses and cost structures, including personnel, and makes necessary changes thereto in order to optimize its results.  The Company also evaluates the required skill sets of its personnel and periodically makes strategic changes.  As a consequence of these actions, the Company incurs severance related costs which are referred to as business realignment charges.



Business realignment charges by reportable segment were as follows:




		Three months		Six months
		ended June 30,		ended June 30,
		2016		2016
Electronics (A)	$	-	$	1,180
PST (B)		309		1,031
Total business realignment charges	$	309	$	2,211



(A)   Severance costs for the six months ended June 30, 2016 related to selling, general and administrative and design and development were $196 and $984, respectively.  



(B)   Severance costs for the three months ended June 30, 2016 related to cost of goods sold, selling, general and administrative and design and development were $108,  $160 and $41, respectively.  Severance costs for the six months ended June 30, 2016 related to cost of goods sold, selling, general and administrative and design and development were $287,  $628 and $116, respectively.



Business realignment charges classified by statement of operations line item were as follows:




		Three months		Six months
		ended June 30,		ended June 30,
		2016		2016
Cost of goods sold	$	108	$	287
Selling, general and administrative		160		824
Design and development		41		1,100
Total business realignment charges	$	309	$	2,211



There were no business realignment charges recorded for the three and six months ended June 30, 2015.

X

- References

No definition available.

+ Details

Name:	us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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 2
-Subparagraph (SAB TOPIC 5.P.4)
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

Reference 2: 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 3: 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

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

+ Details

Name:	us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration