Restructuring Charges

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities [Abstract]

In an effort to consolidate and streamline its engineering organization, the Company implemented a restructuring plan on March 28, 2013. The associated restructuring charges for employee severance benefits will be pro-rated over a three month period. Accordingly, the Company recorded an initial $7,000 restructuring liabilities in the first quarter of 2013. The restructuring liabilities were included in the "Accrual Liabilities" line item in its consolidated balance sheets, and the activities affecting the liabilities for the first quarter of 2013 are summarized as follows:



	Restructuring Liabilities
	(in thousands)
Balance at December 30, 2012	$	—
Accruals	7
Payments	—
Balance at March 31, 2013	$	7

- 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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