Note 9 - Restructuring Charges

6 Months Ended

Jul. 02, 2011

Restructuring and Related Activities Disclosure [Text Block]

Note 9 – Restructuring Charges

In April 2009, the Company initiated a restructuring and cost reduction plan designed to significantly reduce its fixed cost structure, improve its return on invested capital, increase its operating efficiency, and better position itself for the long term. At July 2, 2011, $0.4 million of deferred loss related to certain subleased space is included in Accrued expenses and other liabilities and Other long-term liabilities of the unaudited condensed consolidated balance sheet and is reflected in “Other Costs” in the table below. A reconciliation of the beginning and ending liability balances for restructuring charges is shown below:

	Three Months Ended
	July 2, 2011								July 3, 2010
	Personnel		Other						Personnel		Other
(In thousands)	Reductions		Costs			Total			Reductions		Costs			Total
Beginning of period	$	—	$	420		$	420		$	—	$	1,103		$	1,103
Costs charged to expense		—		—			—			—		—			—
Costs paid or settled		—		(29	)		(29	)		—		(384	)		(384	)
End of period	$	—	$	391		$	391		$	—	$	719		$	719

	Six Months Ended
	July 2, 2011								July 3, 2010
	Personnel		Other						Personnel			Other
(In thousands)	Reductions		Costs			Total			Reductions			Costs			Total
Beginning of period	$	—	$	447		$	447		$	32		$	1,210		$	1,242
Costs charged to expense		—		—			—			—			—			—
Costs paid or settled		—		(56	)		(56	)		(32	)		(491	)		(523	)
End of period	$	—	$	391		$	391		$	—		$	719		$	719

- 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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