Restructuring Charges

6 Months Ended

Jun. 30, 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 total associated charges for employee severance benefits under this restructuring plan was $213,000. The Company recorded an initial $7,000 restructuring liability in the first quarter of 2013 and an additional of $206,000 in the second quarter of 2013. As of June 30, 2013, the Company has paid $86,000 of the restructuring charges in employee severance benefits. The restructuring liabilities were included in the "Accrual Liabilities" line item in its consolidated balance sheets, and the activities affecting the liabilities as of June 30, 2013 are summarized as follows:



	Restructuring Liabilities
	(in thousands)
Balance at December 30, 2012	$	—
Accruals	213
Payments	(86		)
Balance at June 30, 2013	$	127

- 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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