2.4.0.81027 - Disclosure - Restructuring Chargestruefalsefalse1falsefalsefalseeol_PE5807----1310-K0007_STD_371_20130630_0http://www.sec.gov/CIK0000707549duration2012-06-25T00:00:002013-06-30T00:00:001false4us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div>
<p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b>Note 19: Restructuring
Charges</b></font></p>
<p style="MARGIN-TOP: 6px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px">
<font style="FONT-FAMILY: Times New Roman" size="2">From time to
time, Lam initiates restructuring activities to appropriately align
its cost structure relative to prevailing economic and industry
conditions and associated customer demand as well as in connection
with certain acquisitions. Costs associated with restructuring
actions can include termination benefits and related charges in
addition to facility closure, contract termination and other
related activities.</font></p>
<p style="MARGIN-TOP: 12px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px">
<font style="FONT-FAMILY: Times New Roman" size="2">Accounting for
restructuring activities, as compared to regular operating cost
management activities, requires an evaluation of formally committed
and approved plans. Restructuring activities have comparatively
greater strategic significance and materiality and may involve exit
activities, whereas regular cost containment activities are more
tactical in nature and are rarely characterized by formal and
integrated action plans or exiting a particular product, facility,
or service.</font></p>
<p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><i>March 2009
Plan</i></font></p>
<p style="MARGIN-TOP: 6px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px">
<font style="FONT-FAMILY: Times New Roman" size="2">Beginning in
the March 2009 quarter, the Company incurred restructuring expenses
designed to align the Company’s cost structure with its
outlook for the economic environment and business opportunities.
The remaining liability under this plan of $26.7 million relates to
the residual value guarantee under certain of the Company’s
unoccupied operating leases. See Note 14 to the Consolidated
Financial Statements for additional information regarding residual
value guarantees.</font></p>
<p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><i>Acquired Restructuring
Liabilities</i></font></p>
<p style="MARGIN-TOP: 6px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px">
<font style="FONT-FAMILY: Times New Roman" size="2">In addition to
restructuring plans initiated by the Company, a restructuring
liability related to future rent obligations on unoccupied
facilities was assumed in the Novellus acquisition. The associated
liability balance of $11.4 million, as of June 30, 2013, is
expected to be paid by the end of fiscal year 2017.</font></p>
</div>falsefalsefalsenonnum:textBlockItemTypenaThe 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.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 S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747
Reference 4: 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
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