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Business Realignment

9 Months Ended

Sep. 30, 2016

Headquarter Relocation and Business Realignment [Abstract]

Business Realignment



(12) 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 ended				Nine months ended
		September 30,				September 30,
		2016		2015		2016		2015
Electronics (A)	$	-	$	317	$	1,180	$	317
PST (B)		211		403		1,242		403
Unallocated Corporate (C)		-		309		-		309
Total business realignment charges	$	211	$	1,029	$	2,422	$	1,029



(A)   Severance costs for the nine months ended September 30, 2016 related to selling, general and administrative (“SG&A”) and design and development (“D&D”) were $196 and $984, respectively.  Severance costs for both the three and nine months ended September 30, 2015 related to SG&A and D&D were $102 and $215, respectively.  



(B)   Severance costs for the three months ended September 30, 2016 related to cost of goods sold (“COGS”) and SG&A were $20 and $191, respectively.  Severance costs for the nine months ended September 30, 2016 related to COGS, SG&A and D&D were $307,  $819 and $116,  respectively. Severance costs for both the three and nine months ended September 30, 2015 related to COGS, SG&A and D&D were $172,  $117 and $114, respectively.



(C) Severance costs for both the three and nine months ended September 30, 2015 related to SG&A were $309.



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




		Three months ended				Nine months ended
		September 30,				September 30,
		2016		2015		2016		2015
Cost of goods sold	$	20	$	171	$	307	$	171
Selling, general and administrative		191		529		1,015		529
Design and development		-		329		1,100		329
Total business realignment charges	$	211	$	1,029	$	2,422	$	1,029



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- References

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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 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

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