v2.3.0.15

Note 9 - Restructuring Charges

9 Months Ended

Oct. 01, 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 October 1, 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
		October 1, 2011												October 2, 2010
		Personnel				Other								Personnel				Other
(In thousands)		Reductions				Costs				Total				Reductions				Costs				Total
Beginning of period		$	—			$	391			$	391			$	—			$	719			$	719
Costs charged to expense			—				—				—				—				—				—
Costs paid or settled			—				(27	)			(27	)			—				(144	)			(144
End of period		$	—			$	364			$	364			$	—			$	575			$	575

		Nine Months Ended
		October 1, 2011												October 2, 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			—				(83	)			(83	)			(32	)			(635	)			(667	)
End of period		$	—			$	364			$	364			$	—			$	575			$	575

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=6394695&loc=d3e140904-122747



Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 146

-Paragraph 20

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section P

-Subsection 3, 4



Reference 5: 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=6394695&loc=d3e140864-122747

+ Details

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Namespace Prefix:	us-gaap
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration