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Other Operating (Income) Loss, Net and Foreign Currency (Gain) Loss, Net
3 Months Ended
Mar. 31, 2012
Other Operating (Income) Loss, Net and Foreign Currency (Gain) Loss, Net [Abstract]  
Other Operating (Income) Loss, Net and Foreign Currency (Gain) Loss, Net

Note 13. Other Operating (Income) Loss, Net and Foreign Currency (Gain) Loss, Net

For the three months ended March 31, 2012, Other operating (income) loss, net was income of $0.4 million associated with foreign currency gains. For the two months ended April 2, 2011, Other operating (income) loss, net was a loss of $0.2 million which included (i) a loss of $0.3 million associated with foreign currency losses and (ii) income of $0.1 associated with a customer licensing agreement related to a third-party manufacture of product. For the one month ended January 28, 2011, Other operating (income) loss, net was income of $0.6 million which included (i) income of $0.5 million associated with foreign currency gains and (ii) income of $0.1 million associated with a customer licensing agreement related to a third-party manufacture of product.

Foreign Currency (Gain) Loss, Net

For international subsidiaries which have the U.S. dollar as their functional currency, local currency transactions are remeasured into U.S. dollars, using current rates of exchange for monetary assets and liabilities. Gains and losses from the remeasurement of such monetary assets and liabilities are reported in Other operating (income) loss, net in the Consolidated Statements of Operations. Likewise, for international subsidiaries which have the local currency as their functional currency, gains and losses from the remeasurement of monetary assets and liabilities not denominated in the local currency are reported in Other operating (income) loss, net in the Consolidated Statements of Operations. Additionally, currency gains and losses have been incurred on intercompany loans between subsidiaries, and to the extent that such loans are not deemed to be permanently invested, such currency gains and losses are also reflected in Foreign currency and other (gain) loss, net in the Consolidated Statements of Operations.

The Company includes gains and losses on receivables, payables and other operating transactions as a component of operating income in Other operating (income) loss, net. Other foreign currency gains and losses, primarily related to intercompany loans and debt and other non-operating activities, are included in Foreign currency and other (gain) loss, net.

The Company’s foreign currency (gain) loss, net is shown in the table below (in thousands):

 

                             
    Successor          Predecessor  
    Three Months
Ended

March  31,
2012
    Two Months
Ended
April 2,
2011
         One Month
Ended

January 28,
2011
 

Included in Other operating (income) loss, net

  $ (361   $ 315         $ (504

Included in Foreign currency and other (gain) loss, net

    (328     248           150  
   

 

 

   

 

 

       

 

 

 
    $ (689   $ 563         $ (354