Note 11. Restructuring and Others
 9 Months Ended
Sep. 30, 2012
Restructuring and Related Activities Disclosure [Text Block]
11. Restructuring and Others

Fiscal 2011 Restructuring Plan

In the fourth quarter of fiscal 2011, the Company initiated a restructuring plan as part of a company-wide cost saving initiative aimed at reducing operating costs in light of global economic challenges and rapid changes in the China wireless and handset market. In the area of reducing costs and improving efficiencies, the Company announced reduction of headcount in several locations and the closure of its assembly, test, mark and pack facility in Kuala Lumpur, Malaysia (the KL facility), which was completed in the first quarter of fiscal 2012.

During the second quarter of fiscal 2012, the Company sold its land and building relating to the KL facility for net proceeds of $38.6 million and realized a gain of $28.4 million. Total costs incurred under the fiscal 2011 restructuring plan through September 30, 2012 were $22.6 million.

Fiscal 2009/10 Restructuring Plan

In fiscal 2009 and 2010, the Company implemented certain restructuring measures, including workforce reductions and the sale of its plant in Suzhou, China. The Company incurred restructuring expenses related to employee termination benefits and fixed asset relocation, depreciation and disposal. During the first quarter of fiscal 2012, there was a restructuring credit of $0.8 million as a result of the Company having prevailed in a labor-related lawsuit in conjunction with the 2009 restructuring activities in Thailand. Total costs incurred through September 30, 2012 under this restructuring plan were $43.2 million.

Summary of Restructuring Plans

The following tables present a summary of restructuring activities related to all of the Company’s restructuring plans described above:

   
Three Months Ended
September 30, 2012
   
Nine Months Ended
September 30, 2012
 
   
2011
 Restructuring
 Plan
   
2009/2010
Restructuring
 Plan
   
2011
 Restructuring
 Plan
   
2009/2010
Restructuring
Plan
 
   
(in thousands)
 
Accrued restructuring balance, beginning of period
  $ 785     $ 172     $ 8,087     $ 1,200  
Provision:
                               
Gain on sale of equipment
    -       -       (3,798 )     -  
Asset relocation fees
    854       -       4,686       -  
Asset impairment charges
    -       -       2,070       -  
Severance and others
    1,009       -       3,550       -  
Restructuring charges
    1,863       -       6,508       -  
Non-cash adjustments (1)
    (43 )     (1 )     1,557       (899 )
Cash payments
    (344 )     (68 )     (13,891 )     (198 )
Accrued restructuring balance, end of period
  $ 2,261     $ 103     $ 2,261     $ 103  
 
(1) Non-cash adjustments for the three months ended September 30, 2012 relate to foreign currency translations. Non-cash adjustments for the nine months
ended September 30, 2012 relate to asset impairment charges, reversal of accrual relating to labor lawsuit in Thailand,  gain on sale of equipment and foreign currency translations.

There were no restructuring charges for the three months and nine months ended September 25, 2011. The Company does not expect to incur any further restructuring charges under the 2011 and 2009/2010 Restructuring Plans.