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Restructuring Charges | 9 Months Ended
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Sep. 30, 2014
Restructuring Charges | 4. Restructuring Charges During the first nine months of fiscal 2014, the Company incurred a restructuring charge of approximately $519,000 associated mainly with closure of its Shanghai, China operation, which was effective January 31, 2014 and updates to sublease estimates related to its idle facility in Toronto, Canada. The closure of the Shanghai, China operation resulted in termination of approximately 50 employees, mainly in research and development, and totaled approximately $1.2 million in employee severance and associated charges. Of the total $1.2 million in severance associated with the China restructuring, only the portion that constituted one-time employee termination benefits were deemed as restructuring while the remaining balance was classified as an on-going employee benefits arrangement. An ongoing benefit arrangement is presumed to exist if an entity has a past practice of providing similar termination benefits, including statutorily-required benefits, to be provided in the event of involuntary termination. The Company classified most of the on-going benefits arrangement portion of the Shanghai, China restructuring to research and development as compensation expense during the first nine months of fiscal 2014. Additionally, the Company recorded facility related charges associated with the Shanghai facility totaling approximately $112,000 which it incurred upon exiting the facility in the second quarter of 2014. The Company also updated its estimates of sublease income related to its idle facility in Toronto, Canada, resulting in approximately $175,000 in restructuring expense during the third quarter of 2014. The following table summarizes the restructuring accrual activity during the nine months ended September 30, 2014 (in thousands):
|  | Severance & Benefits |  |  | Facility Related |  |  | Total |
Balance at December 31, 2013 |  | $ | — |  |  | $ | 314 |  |  | $ | 314 |
Restructuring charges (Q1) |  |  | 106 |  |  |  | — |  |  |  | 106 |
Restructuring charges (Q2) |  |  | 9 |  |  |  | 192 |  |  |  | 201 |
Restructuring charges (Q3) |  |  | 37 |  |  |  | 175 |  |  |  | 212 |
Reclassifications |  |  | 96 |  |  |  | (96 | ) |  |  | — |
Cash payments, net of rents collected on sublease |  |  | (211 | ) |  |  | (271 | ) |  |  | (482 | )
Other (1) |  |  | 7 |  |  |  | (113 | ) |  |  | (106 | )
Balance at September 30, 2014 (2) |  | $ | 44 |  |  | $ | 201 |  |  | $ | 245 |
(1) | Mainly relate to non-cash asset charges related to the closure of the Shanghai facility that were recorded to restructuring expense but not included in the restructuring accruals and therefore adjusted for presentation purposes. Also included are foreign currency translation adjustments.
(2) | All liabilities are short-term and included in the “Current liabilities” section of the Condensed Consolidated Balance Sheet.

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- 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 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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 4: 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=27011515&loc=d3e140904-122747 + Details
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