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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Apr. 02, 2011	May 19, 2011	Oct. 02, 2010
Document and Entity Information
Document Type	10-K
Amendment Flag	false
Document Period End Date	Apr. 02, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	FY
Registration Name	RBC Bearings INC
Calendar Index Key	0001324948
Current Fiscal Year End Date	--04-02
Filer Category	Large Accelerated Filer
Common Stock Shares Outstanding		21,923,703
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 741,104,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 02, 2011	Apr. 03, 2010
ASSETS
Cash and cash equivalents	$ 63,975	$ 21,389
Short-term investments	3,912	7,234
Accounts receivable, net of allowance for doubtful accounts of $1,490 in 2011 and $1,242 in 2010	60,095	53,978
Inventory	144,175	136,366
Deferred income taxes	9,145	6,249
Prepaid expenses and other current assets	4,040	9,287
Total current assets	285,342	234,503
Property, plant and equipment, net	88,408	89,537
Goodwill	34,713	34,713
Intangible assets, net of accumulated amortization of $7,810 in 2011 and $6,354 in 2010	12,121	12,665
Other assets	5,398	4,537
Total assets	425,982	375,955
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	24,245	18,897
Accrued expenses and other current liabilities	14,760	11,439
Current portion of long-term debt	30,546	1,453
Total current liabilities	69,551	31,789
Long-term debt, less current portion	750	37,000
Deferred income taxes	6,591	5,922
Other non-current liabilities	19,023	17,697
Total liabilities	95,915	92,408
Commitments and contingencies (Note 17)
Stockholders' equity:
Preferred stock, $.01 par value; authorized shares: 10,000,000 in 2011 and 2010; none issued and outstanding
Common stock, $.01 par value; authorized shares: 60,000,000 in 2011 and 2010; issued and outstanding shares: 22,092,011 in 2011 and 21,902,761 in 2010	221	219
Additional paid-in capital	197,644	189,496
Accumulated other comprehensive (loss)	2,380	(1,672)
Retained earnings	135,395	100,527
Treasury stock, at cost, 186,658 shares in 2011 and 170,338 shares in 2010	(5,573)	(5,023)
Total stockholders' equity	330,067	283,547
Total liabilities and stockholders' equity	$ 425,982	$ 375,955

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Apr. 02, 2011	Apr. 03, 2010
Consolidated Balance Sheets
Accounts receivable, allowance for doubtful accounts	$ 1,490	$ 1,242
Intangible assets, accumulated amortization	$ 7,810	$ 6,354
Preferred Stock
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, authorized shares	10,000,000	10,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common Stock
Common stock, par value	$ 0.01	$ 0.01
Common stock, authorized shares	60,000,000	60,000,000
Common stock, issued shares	22,092,011	21,902,761
Common stock, outstanding shares	22,092,011	21,902,761
Treasury Stock
Treasury stock, shares	186,658	170,338

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Apr. 02, 2011	Apr. 03, 2010	Mar. 28, 2009
Consolidated Statements of Operations
Net sales	$ 335,625	$ 274,702	$ 355,796
Cost of sales	225,851	190,136	237,576
Gross margin	109,774	84,566	118,220
Operating expenses:
Selling, general and administrative	52,706	47,367	55,779
Other, net	875	2,529	7,471
Total operating expenses	53,581	49,896	63,250
Operating income	56,193	34,670	54,970
Interest expense, net	1,791	1,807	2,605
Loss on early extinguishment of debt			319
Other non-operating expense (income)	1,525	(147)	645
Income before income taxes	52,877	33,010	51,401
Provision for income taxes	18,009	8,625	16,947
Net income	$ 34,868	$ 24,385	$ 34,454
Net income per common share:
Basic	$ 1.61	$ 1.13	$ 1.60
Diluted	$ 1.58	$ 1.12	$ 1.58
Weighted average common shares:
Basic	21,678,626	21,590,421	21,570,979
Diluted	22,078,711	21,747,082	21,738,812

Consolidated Statements of Stockholders' Equity and Comprehensive Income $ in Thousands	USD ($) shares
Balance, shares (Common Stock [Member]) at Mar. 29, 2008 \| shares	21,782,186
Balance, shares (Treasury Stock [Member]) at Mar. 29, 2008 \| shares	(113,322)
Balance (Retained Earnings (Accumulated Deficit) [Member]) at Mar. 29, 2008	$ 41,688
Balance (Additional Paid-in Capital [Member]) at Mar. 29, 2008	184,285
Balance (Common Stock [Member]) at Mar. 29, 2008	218
Balance (Treasury Stock [Member]) at Mar. 29, 2008	(3,593)
Balance (Accumulated Other Comprehensive Income/(Loss) [Member]) at Mar. 29, 2008	1,312
Balance at Mar. 29, 2008	223,910
Net income \| Retained Earnings (Accumulated Deficit) [Member]	34,454
Net income \| Comprehensive Income [Member]	34,454
Net income	$ 34,454
Repurchase of common stock, shares \| Treasury Stock [Member] \| shares	(10,000)
Repurchase of common stock \| Treasury Stock [Member]	$ (336)
Repurchase of common stock	(336)
Stock-based compensation \| Additional Paid-in Capital [Member]	2,502
Stock-based compensation	$ 2,502
Exercise of equity awards, shares \| Common Stock [Member] \| shares	12,800
Exercise of equity awards, shares \| Treasury Stock [Member] \| shares	(8,908)
Exercise of equity awards \| Additional Paid-in Capital [Member]	$ 253
Exercise of equity awards \| Treasury Stock [Member]	(232)
Exercise of equity awards	21
Change in net prior service cost and actuarial losses, net of taxes \| Comprehensive Income [Member]	233
Change in net prior service cost and actuarial losses, net of taxes \| Accumulated Other Comprehensive Income/(Loss) [Member]	233
Change in net prior service cost and actuarial losses, net of taxes	$ 233
Issuance of restricted stock, shares \| Common Stock [Member] \| shares	43,500
Change in fair value of derivatives, net of tax benefit \| Comprehensive Income [Member]	$ (582)
Change in fair value of derivatives, net of tax benefit \| Accumulated Other Comprehensive Income/(Loss) [Member]	(582)
Change in fair value of derivatives, net of tax benefit	(582)
Income tax benefit on exercise of non-qualified common stock options \| Additional Paid-in Capital [Member]	99
Income tax benefit on exercise of non-qualified common stock options	99
Currency translation adjustments \| Comprehensive Income [Member]	(4,290)
Currency translation adjustments \| Accumulated Other Comprehensive Income/(Loss) [Member]	(4,290)
Currency translation adjustments	(4,290)
Comprehensive income \| Comprehensive Income [Member]	$ 29,815
Balance, Shares (Common Stock [Member]) at Mar. 28, 2009 \| shares	21,838,486
Balance, Shares (Treasury Stock [Member]) at Mar. 28, 2009 \| shares	(132,230)
Balance (Retained Earnings (Accumulated Deficit) [Member]) at Mar. 28, 2009	$ 76,142
Balance (Additional Paid-in Capital [Member]) at Mar. 28, 2009	187,139
Balance (Common Stock [Member]) at Mar. 28, 2009	218
Balance (Treasury Stock [Member]) at Mar. 28, 2009	(4,161)
Balance (Accumulated Other Comprehensive Income/(Loss) [Member]) at Mar. 28, 2009	(3,327)
Balance at Mar. 28, 2009	256,011
Net income \| Retained Earnings (Accumulated Deficit) [Member]	24,385
Net income \| Comprehensive Income [Member]	24,385
Net income	$ 24,385
Repurchase of common stock, shares \| Treasury Stock [Member] \| shares	(24,400)
Repurchase of common stock \| Treasury Stock [Member]	$ (565)
Repurchase of common stock	(565)
Stock-based compensation \| Additional Paid-in Capital [Member]	3,182
Stock-based compensation	$ 3,182
Exercise of equity awards, shares \| Common Stock [Member] \| shares	23,275
Exercise of equity awards, shares \| Treasury Stock [Member] \| shares	(13,708)
Exercise of equity awards \| Additional Paid-in Capital [Member]	$ 323
Exercise of equity awards \| Treasury Stock [Member]	(297)
Exercise of equity awards	26
Change in net prior service cost and actuarial losses, net of taxes \| Comprehensive Income [Member]	(2,189)
Change in net prior service cost and actuarial losses, net of taxes \| Accumulated Other Comprehensive Income/(Loss) [Member]	(2,189)
Change in net prior service cost and actuarial losses, net of taxes	$ (2,189)
Issuance of restricted stock, shares \| Common Stock [Member] \| shares	41,000
Issuance of restricted stock \| Additional Paid-in Capital [Member]	$ (1)
Issuance of restricted stock \| Common Stock [Member]	1
Adjusted tax benefit from IRS settlement \| Additional Paid-in Capital [Member]	(1,060)
Adjusted tax benefit from IRS settlement	(1,060)
Change in fair value of derivatives, net of tax benefit \| Comprehensive Income [Member]	353
Change in fair value of derivatives, net of tax benefit \| Accumulated Other Comprehensive Income/(Loss) [Member]	353
Change in fair value of derivatives, net of tax benefit	353
Income tax benefit on exercise of non-qualified common stock options \| Additional Paid-in Capital [Member]	(87)
Income tax benefit on exercise of non-qualified common stock options	(87)
Unrealized gain on investments, net of taxes \| Comprehensive Income [Member]	79
Unrealized gain on investments, net of taxes \| Accumulated Other Comprehensive Income/(Loss) [Member]	79
Unrealized gain on investments, net of taxes	79
Currency translation adjustments \| Comprehensive Income [Member]	3,412
Currency translation adjustments \| Accumulated Other Comprehensive Income/(Loss) [Member]	3,412
Currency translation adjustments	3,412
Comprehensive income \| Comprehensive Income [Member]	$ 26,040
Balance, Shares (Common Stock [Member]) at Apr. 03, 2010 \| shares	21,902,761
Balance, Shares (Treasury Stock [Member]) at Apr. 03, 2010 \| shares	(170,338)
Balance (Retained Earnings (Accumulated Deficit) [Member]) at Apr. 03, 2010	$ 100,527
Balance (Additional Paid-in Capital [Member]) at Apr. 03, 2010	189,496
Balance (Common Stock [Member]) at Apr. 03, 2010	219
Balance (Treasury Stock [Member]) at Apr. 03, 2010	(5,023)
Balance (Accumulated Other Comprehensive Income/(Loss) [Member]) at Apr. 03, 2010	(1,672)
Balance at Apr. 03, 2010	283,547
Net income \| Retained Earnings (Accumulated Deficit) [Member]	34,868
Net income \| Comprehensive Income [Member]	34,868
Net income	34,868
Stock-based compensation \| Additional Paid-in Capital [Member]	4,057
Stock-based compensation	$ 4,057
Exercise of equity awards, shares \| Common Stock [Member] \| shares	164,450
Exercise of equity awards, shares \| Treasury Stock [Member] \| shares	(16,320)
Exercise of equity awards \| Additional Paid-in Capital [Member]	$ 3,135
Exercise of equity awards \| Common Stock [Member]	2
Exercise of equity awards \| Treasury Stock [Member]	(550)
Exercise of equity awards	2,587
Change in net prior service cost and actuarial losses, net of taxes \| Comprehensive Income [Member]	(1,308)
Change in net prior service cost and actuarial losses, net of taxes \| Accumulated Other Comprehensive Income/(Loss) [Member]	(1,308)
Change in net prior service cost and actuarial losses, net of taxes	$ (1,308)
Issuance of restricted stock, shares \| Common Stock [Member] \| shares	24,800
Change in fair value of derivatives, net of tax benefit \| Comprehensive Income [Member]	$ 542
Change in fair value of derivatives, net of tax benefit \| Accumulated Other Comprehensive Income/(Loss) [Member]	542
Change in fair value of derivatives, net of tax benefit	542
Income tax benefit on exercise of non-qualified common stock options \| Additional Paid-in Capital [Member]	956
Income tax benefit on exercise of non-qualified common stock options	956
Unrealized gain on investments, net of taxes \| Comprehensive Income [Member]	(11)
Unrealized gain on investments, net of taxes \| Accumulated Other Comprehensive Income/(Loss) [Member]	(11)
Unrealized gain on investments, net of taxes	(11)
Currency translation adjustments \| Comprehensive Income [Member]	4,829
Currency translation adjustments \| Accumulated Other Comprehensive Income/(Loss) [Member]	4,829
Currency translation adjustments	4,829
Comprehensive income \| Comprehensive Income [Member]	$ 38,920
Balance, Shares (Common Stock [Member]) at Apr. 02, 2011 \| shares	22,092,011
Balance, Shares (Treasury Stock [Member]) at Apr. 02, 2011 \| shares	(186,658)
Balance (Retained Earnings (Accumulated Deficit) [Member]) at Apr. 02, 2011	$ 135,395
Balance (Additional Paid-in Capital [Member]) at Apr. 02, 2011	197,644
Balance (Common Stock [Member]) at Apr. 02, 2011	221
Balance (Treasury Stock [Member]) at Apr. 02, 2011	(5,573)
Balance (Accumulated Other Comprehensive Income/(Loss) [Member]) at Apr. 02, 2011	2,380
Balance at Apr. 02, 2011	$ 330,067

Consolidated Statements of Stockholders' Equity and Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Apr. 02, 2011	Apr. 03, 2010	Mar. 28, 2009
Consolidated Statements of Stockholders' Equity and Comprehensive Income
Change in net prior service cost and actuarial losses, taxes	$ 777	$ 1,301	$ 144
Change in fair value of derivatives, tax benefit	349	210	$ 360
Unrealized gain on investments, taxes	$ 6	$ 46

- Definition

Tax effect on adjustment out of other comprehensive income for prior service costs recognized as a component of net period benefit cost during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7
-Subparagraph a
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 25
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 25
-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 FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-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.

+ Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Apr. 02, 2011	Apr. 03, 2010	Mar. 28, 2009
Cash flows from operating activities:
Net income	$ 34,868	$ 24,385	$ 34,454
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	11,551	10,497	10,592
Excess tax benefits from stock-based compensation	(956)	87	(99)
Deferred income taxes	(1,146)	1,082	123
Amortization of intangible assets	1,420	1,333	1,568
Amortization of deferred financing costs	297	209	234
Stock-based compensation	4,057	3,182	2,502
(Gain) loss on disposition of assets	(1,076)	200	4,383
Loss on early extinguishment of debt			319
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable	(5,128)	9,570	1,487
Inventory	(6,279)	(612)	(11,056)
Prepaid expenses and other current assets	5,278	(341)	1,087
Other non-current assets	(611)	(1,155)	(1,446)
Accounts payable	4,976	(2,131)	(3,959)
Accrued expenses and other current liabilities	2,590	(6,281)	2,877
Other non-current liabilities	115	1,128	1,675
Net cash provided by operating activities	49,956	41,153	44,741
Cash flows from investing activities:
Purchase of property, plant and equipment	(10,440)	(9,906)	(27,583)
Purchase of short-term investments	(1,845)	(7,219)
Proceeds from sale or maturities of short-term investments	5,043
Acquisition of businesses, net of cash acquired		(1,943)	(6,325)
Proceeds from sale of assets	2,397	15	568
Net cash used in investing activities	(4,845)	(19,053)	(33,340)
Cash flows from financing activities:
Net increase (decrease) in revolving credit facility	(7,000)	(30,000)	26,000
Repurchase of common stock	(550)	(862)	(569)
Exercise of stock options	3,137	323	253
Excess tax benefits from stock-based compensation	956	(87)	99
Payments of notes payable	(156)	(473)	(99)
Financing fees paid in connection with senior credit facility	(1,515)
Retirement of industrial revenue bonds			(15,500)
Other, net	(247)	(289)	(262)
Net cash (used in) provided by financing activities	(5,375)	(31,388)	9,922
Effect of exchange rate changes on cash	2,850	120	(625)
Cash and cash equivalents:
Increase (decrease) during the year	42,586	(9,168)	20,698
Cash, at beginning of year	21,389	30,557	9,859
Cash, at end of year	63,975	21,389	30,557
Supplemental disclosures of cash flow information:
Interest	1,433	1,703	2,365
Income taxes	$ 11,785	$ 8,704	$ 14,856

Organization and Business

12 Months Ended

Apr. 02, 2011

Organization and Business

Organization and Business

1.	Organization and Business

RBC Bearings Incorporated (the "Company", collectively with its subsidiaries), is a Delaware corporation. The Company operates in four reportable business segments—roller bearings, plain bearings, ball bearings, other and corporate—in which it manufactures roller bearing components and assembled parts and designs and manufactures high-precision roller and ball bearings. The Company sells to a wide variety of original equipment manufacturers ("OEMs") and distributors who are widely dispersed geographically. In fiscal 2011, 2010 and 2009, no one customer accounted for more than 8% of the Company's sales. The Company's segments are further discussed in Part II, Item 8. "Financial Statements and Supplemental Data," Note 19 "Reportable Segments."

Summary of Significant Accounting Policies

12 Months Ended

Apr. 02, 2011

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

2.	Summary of Significant Accounting Policies

General

The consolidated financial statements include the accounts of RBC Bearings Incorporated, Roller Bearing Company of America, Inc. ("RBCA") and its wholly-owned subsidiaries, Industrial Tectonics Bearings Corporation ("ITB"), RBC Linear Precision Products, Inc. ("LPP"), RBC Nice Bearings, Inc. ("Nice"), RBC Precision Products - Bremen, Inc. ("Bremen (MBC)"), RBC Precision Products - Plymouth, Inc. ("Plymouth"), RBC Lubron Bearings Systems, Inc. ("Lubron"), Schaublin Holdings S.A. and its wholly-owned subsidiaries ("Schaublin"), RBC de Mexico S DE RL DE CV ("Mexico"), RBC Oklahoma, Inc. ("RBC Oklahoma"), RBC Aircraft Products, Inc. ("API"), Shanghai Representative office of Roller Bearing Company of America, Inc. ("RBC Shanghai"), RBC Southwest Products, Inc. ("SWP"), All Power Manufacturing Co. ("All Power"), RBC Bearings U.K. Limited and its wholly-owned subsidiary Phoenix Bearings Limited ("Phoenix") and RBC CBS Coastal Bearing Services LLC ("CBS"), as well as its Transport Dynamics ("TDC"), Heim ("Heim"), Engineered Components ("ECD"), A.I.D. Company ("AID"), BEMD Company ("BEMD") and PIC Design ("PIC Design") divisions of RBCA. U.S. Bearings ("USB") is a division of SWP and Schaublin USA is a division of Nice. All intercompany balances and transactions have been eliminated in consolidation.

The Company has a fiscal year consisting of 52 or 53 weeks, ending on the Saturday closest to March 31. Based on this policy, fiscal year 2011 contained 52 weeks, fiscal year 2010 contained 53 weeks and fiscal year 2009 contained 52 weeks. The amounts are shown in thousands, unless otherwise indicated.

The Company has performed a review of subsequent events through the date of filing.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Estimates are used for, but not limited to, the accounting for the allowance for doubtful accounts, valuation of inventories, accrued expenses, depreciation and amortization, income taxes and tax reserves, pension and postretirement obligations and the valuation of options.

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Inventory

Inventories are stated at the lower of cost or market, using the first-in, first-out method. A reserve against inventory is recorded for obsolete and slow-moving inventory within each class of inventory.

Shipping and Handling

The sales price billed to customers includes shipping and handling, which is included in net sales. The costs to the Company for shipping and handling are included in cost of sales.

Property, Plant and Equipment

Property, plant and equipment are recorded at cost. Depreciation and amortization of property, plant and equipment, including equipment under capital leases, is provided for by the straight-line method over the estimated useful lives of the respective assets or the lease term, if shorter. Depreciation of assets under capital leases is reported within depreciation and amortization. The cost of equipment under capital leases is equal to the lower of the net present value of the minimum lease payments or the fair market value of the leased equipment at the inception of the lease. Expenditures for normal maintenance and repairs are charged to expense as incurred.

The estimated useful lives of the Company's property, plant and equipment follows:

Buildings		20-30 years
Machinery and equipment		3-15 years
Leasehold improvements		Shorter of the term of lease or estimated useful life

Recognition of Revenue and Accounts Receivable and Concentration of Credit Risk

The Company recognizes revenue only after the following four basic criteria are met:

Persuasive evidence of an arrangement exists;

Delivery has occurred or services have been rendered;

The seller's price to the buyer is fixed or determinable; and

Collectibility is reasonably assured.

Revenue is recognized upon the passage of title, which generally is at the time of shipment, except for certain customers for which it occurs when the products reach their destination. Accounts receivable, net of applicable allowances, is recorded when goods are shipped.

The Company sells to a large number of OEMs and distributors who service the aftermarket. The Company's credit risk associated with accounts receivable is minimized due to its customer base and wide geographic dispersion. The Company performs ongoing credit evaluations of its customers' financial condition and generally does not require collateral or charge interest on outstanding amounts. The Company had no concentrations of credit risk with any one customer greater than 4% and 6% of accounts receivables at April 2, 2011 and April 3, 2010, respectively.

Short-Term Investments

The Company holds investments in high grade corporate bonds which are classified in the accompanying consolidated balance sheets based upon the long or short term nature of the investment and the Company's intent and ability to hold to maturity. Investment returns comprise dividends, interest, and gains and losses. The investments are required to be recorded at fair value and are classified as available for sale, with all unrealized gains and losses included in accumulated other comprehensive income, net of applicable taxes and other adjustments. We regularly review investment securities for impairment using both qualitative and quantitative criteria.

Allowance for Doubtful Accounts

The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. The Company reviews the collectibility of its receivables on an ongoing basis taking into account a combination of factors. The Company reviews potential problems, such as past due accounts, a bankruptcy filing or deterioration in the customer's financial condition, to ensure the Company is adequately accrued for potential loss. Accounts are considered past due based on when payment was originally due. If a customer's situation changes, such as a bankruptcy or creditworthiness, or there is a change in the current economic climate, the Company may modify its estimate of the allowance for doubtful accounts. The Company will write-off accounts receivable after reasonable collection efforts have been made and the accounts are deemed uncollectible.

Goodwill

Goodwill (representing the excess of the amount paid to acquire a company over the estimated fair value of the net assets acquired) is not amortized but instead is tested for impairment annually, or when events or circumstances indicate that its value may have declined. This determination of any goodwill impairment is made at the reporting unit level and consists of two steps. First, the Company determines the fair value of a reporting unit and compares it to its carrying amount. Second, if the carrying amount of the reporting unit exceeds its fair value, an impairment loss is recognized for any excess of the carrying amount of the reporting unit's goodwill over the goodwill's implied fair value. The fair value of the Company's reporting units is calculated by comparing the combination of the net present value of future cash flows method (Level 3 inputs) and a market approach method to the reporting units' carrying value. The Company utilizes discount rates determined by management to be similar with the level of risk in its current business model. The Company performs the annual impairment testing during the fourth quarter of each fiscal year and has determined that, to date, no impairment of goodwill exists. Although no changes are expected, if the actual results of the Company are less favorable than the assumptions the Company makes regarding estimated cash flows, the Company may be required to record an impairment charge in the future.

Deferred Financing Costs

Deferred financing costs are amortized by the effective interest method over the lives of the related credit agreements.

Derivative Financial Instruments

The Company utilizes a derivative financial instrument to manage a portion of its interest rate exposure. The Company does not engage in other uses of these financial instruments. For a financial instrument to qualify as a hedge, the Company must be exposed to interest rate or price risk, and the financial instrument must reduce the exposure and be designated as a hedge. Financial instruments qualifying for hedge accounting must maintain a high correlation between the hedging instrument and the item being hedged, both at inception and throughout the hedged period. The Company must measure the effectiveness of the hedging relationship at the inception of the hedge and on an on-going basis.

If derivative financial instruments qualify as fair value hedges, the gain or loss on the instrument and the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in current earnings during the period of the change in fair values. For derivative financial instruments that qualify as cash flow hedges (i.e., hedging the exposure to variability in expected future cash flows that is attributable to a particular risk), the effective portion of the gain or loss on the derivative instrument is reported as a component of other comprehensive income and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. The ineffective portion of a cash flow hedge, if any, is determined based on the dollar-offset method (i.e., the gain or loss on the derivative financial instrument in excess of the cumulative change in the present value of future cash flows of the hedged item) and is recognized in current earnings during the period of change. As long as hedge effectiveness is maintained, interest rate swap arrangements and foreign currency exchange agreements qualify for hedge accounting as cash flow hedges.

All derivatives are to be recorded in the Consolidated Balance Sheets at their fair values. Changes in fair values of derivatives are recorded in each period in comprehensive income, since the derivative is designated and qualifies as a cash flow hedge.

Income Taxes

The Company accounts for income taxes using the liability method, which requires it to recognize a current tax liability or asset for current taxes payable or refundable and a deferred tax liability or asset for the estimated future tax effects of temporary differences between the financial statement and tax reporting bases of assets and liabilities to the extent that they are realizable. Deferred tax expense (benefit) results from the net change in deferred tax assets and liabilities during the year. A valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized.

Temporary differences relate primarily to the timing of deductions for depreciation, goodwill amortization relating to the acquisition of operating divisions, basis differences arising from acquisition accounting, pension and retirement benefits, and various accrued and prepaid expenses. Deferred tax assets and liabilities are recorded at the rates expected to be in effect when the temporary differences are expected to reverse.

Net Income Per Common Share

Basic net income per common share is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding.

Diluted net income per common share is computed by dividing net income by the sum of the weighted-average number of common shares, dilutive common share equivalents then outstanding using the treasury stock method. Common share equivalents consist of the incremental common shares issuable upon the exercise of stock options.

The table below reflects the calculation of weighted-average shares outstanding for each year presented as well as the computation of basic and diluted net income per common share:

	Fiscal Year Ended
	April 2, 2011		April 3, 2010		March 28, 2009
Net income	$	34,868	$	24,385	$	34,454
Denominator:
Denominator for basic net income per common share—weighted-average shares		21,678,626		21,590,421		21,570,979
Effect of dilution due to employee stock options		400,085		156,661		167,833
Denominator for diluted net income per common share—adjusted weighted-average shares		22,078,711		21,747,082		21,738,812
Basic net income per common share	$	1.61	$	1.13	$	1.60
Diluted net income per common share	$	1.58	$	1.12	$	1.58

At April 2, 2011, 8,000 employee stock options have been excluded from the calculation of diluted earnings per share, as the inclusion of these shares would be anti-dilutive.

Impairment of Long-Lived Assets

The Company assesses the net realizable value of its long-lived assets and evaluates such assets for impairment whenever indicators of impairment are present. For amortizable long-lived assets to be held and used, if indicators of impairment are present, management determines whether the sum of the estimated undiscounted future cash flows is less than the carrying amount. The amount of asset impairment, if any, is based on the excess of the carrying amount over its fair value, which is estimated based on projected discounted future operating cash flows using a discount rate reflecting the Company's average cost of funds. To date, no indicators of impairment exist.

Long-lived assets to be disposed of by sale or other means are reported at the lower of carrying amount or fair value, less costs to sell.

Foreign Currency Translation and Transactions

Assets and liabilities of the Company's foreign operations are translated into U.S. dollars using the exchange rate in effect at the balance sheet date. Results of operations are translated using the average exchange rate prevailing throughout the period. The effects of exchange rate fluctuations on translating foreign currency assets and liabilities into U.S. dollars are included in accumulated other comprehensive income (loss), while gains and losses resulting from foreign currency transactions, which were not material for any of the fiscal years presented, are included in other non-operating expense (income). Net income of the Company's foreign operations for fiscal 2011, 2010 and 2009 amounted to $4,705, $3,310 and $6,115, respectively. Net assets of the Company's foreign operations were $63,928 and $50,241 at April 2, 2011 and April 3, 2010, respectively.

Fair Value of Measurements

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). Inputs used to measure fair value are within a hierarchy consisting of three levels. Level 1 inputs represent unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 inputs represent unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. Level 3 inputs represent unobservable inputs for the asset or liability. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

The financial assets and liabilities that are measured on a recurring basis at April 2, 2011 consist of the Company's interest rate swap agreement and short-term investments. The Company has measured the fair value of the swap agreement using observable market inputs such as yield curves (as provided by the financial institution with which the swap has been executed). Based on these inputs, the swap is classified as a Level 2 of the valuation hierarchy. The fair value of this agreement reflects the estimated amount that the Company would pay or receive based on the present value of the expected cash flows derived from market rates and prices. The fair value of the short-term investments was determined using quoted prices in active markets for identical assets and are classified as Level 1 of the valuation hierarchy.

The carrying amounts reported in the balance sheet for cash, accounts receivable, prepaids and other current assets, and accounts payable and accruals approximate their fair value due to their short-term nature.

The carrying amounts of the Company's borrowings under its JP Morgan Credit Agreement and Swiss Credit Facility approximate fair value, as these obligations have interest rates which vary in conjunction with current market conditions.

Accumulated Other Comprehensive Income (Loss)

The components of comprehensive income (loss) that relate to the Company are net income, derivatives, foreign currency translation adjustments and pension plan and postretirement benefits, all of which are presented in the consolidated statements of stockholders' equity and comprehensive income (loss).

The following summarizes the activity within each component of accumulated other comprehensive income (loss):

	Currency Translation			Fair Value of Derivatives			Pension and Postretirement Liability			Investments			Total
Balance at March 29, 2008	$	3,827		$	(464	)	$	(2,051	)	$	—		$	1,312
Currency translation		(4,290	)		—			—			—			(4,290	)
Change in fair value of derivatives, net of taxes		—			(582	)		—			—			(582	)
Net prior service cost and actuarial losses, net of taxes		—			—			233			—			233
Balance at March 28, 2009		(463	)		(1,046	)		(1,818	)		—			(3,327	)
Currency translation		3,412			—			—			—			3,412
Change in fair value of derivatives, net of taxes		—			353			—			—			353
Net prior service cost and actuarial losses, net of taxes		—			—			(2,189	)		—			(2,189	)
Unrealized gain on investments, net of taxes		—			—			—			79			79
Balance at April 3, 2010		2,949			(693	)		(4,007	)		79			(1,672	)
Currency translation		4,829			—			—			—			4,829
Change in fair value of derivatives, net of taxes		—			542			—			—			542
Net prior service cost and actuarial losses, net of taxes		—			—			(1,308	)		—			(1,308	)
Unrealized gain on investments, net of taxes		—			—			—			(11	)		(11	)
Balance at April 2, 2011	$	7,778		$	(151	)	$	(5,315	)	$	68		$	2,380

Stock-Based Compensation

The Company recognizes compensation cost relating to all share-based payment transactions in the financial statements based upon the grant-date fair value of the instruments issued over the requisite service period. The fair value of each option grant was estimated on the date of grant using the Black-Scholes pricing model.

Recent Accounting Pronouncements

In October 2009, the FASB issued ASU No. 2009-13, "Multiple-Deliverable Revenue Arrangements." This ASU establishes the accounting and reporting guidance for arrangements including multiple revenue-generating activities. This ASU provides amendments to the criteria for separating deliverables, measuring and allocating arrangement consideration to one or more units of accounting. The amendments in this ASU also establish a selling price hierarchy for determining the selling price of a deliverable. Significantly enhanced disclosures are also required to provide information about a vendor's multiple-deliverable revenue arrangements, including information about the nature and terms, significant deliverables, and its performance within arrangements. The amendments also require disclosure of the significant judgments made and changes to those judgments and how the application of the relative selling-price method affects the timing or amount of revenue recognition. The amendments in this ASU are effective prospectively for revenue arrangements entered into or materially modified in the fiscal years beginning on or after June 15, 2010. Early application is permitted. The Company evaluated this new ASU and has determined that it will not have an impact on the determination or reporting of its financial results.

Acquisition and Disposition

12 Months Ended

Apr. 02, 2011

Acquisition and Disposition

Acquisition and Disposition

3.	Acquisitions and Dispositions

On June 28, 2010, RBC France SAS, a subsidiary of Schaublin SA, sold certain assets relating to its J. Bovagnet sales branch. The assets sold included the trade name, inventory, equipment, and a building. Simultaneously, Schaublin SA entered into a long-term distribution agreement for the continued distribution of Schaublin products by the J. Bovagnet sales operation into a defined territory. A gain in the amount of $1,100 was realized from the sale of the assets in fiscal 2011.

On September 29, 2009, Lubron acquired certain assets of Lubron Bearing Systems, a manufacturer of highly engineered self-lubricating bearings used in bridge building, power generation, subsea oil production and earthquake seismic isolation, located in Huntington Beach, California for $2,976. The purchase price included $1,943 in cash, a $775 note payable and the assumption of certain liabilities. The purchase price allocation is as follows: inventory ($103), fixed assets ($829), goodwill ($1,713) and intangible assets ($331). The products associated with the acquisition are complementary with products already provided by other Company businesses. Lubron is included in the Plain Bearings segment.

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51
-Subparagraph a
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 52
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-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 FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1392-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1486-128463

+ Details

Short-term Investments

12 Months Ended

Apr. 02, 2011

Short-term Investments

Short-term Investments

4.	Short-term Investments

Short-term investments include corporate bonds that are classified as available-for-sale expected to be sold within the next twelve months. These bonds, with an amortized basis of $3,804 and $7,043 at April 2, 2011 and April 3, 2010, respectively, and with maturity dates ranging from April 2011 to November 2012, were measured at fair value by using quoted prices in active markets for identical assets and are classified as Level 1 of the valuation hierarchy. The impact of these investments on results of operations and financial position was not significant.

- Definition

Tabular disclosure of available-for-sale securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 21
-Subparagraph a, b
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 17
-Subparagraph a, b
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 19, 20, 21
-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 FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

+ Details

Allowance for Doubtful Accounts

12 Months Ended

Apr. 02, 2011

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

5.	Allowance for Doubtful Accounts

The activity in the allowance for doubtful accounts consists of the following:

Fiscal Year Ended	Balance at Beginning of Year		Additions		Other*			Write-offs			Balance at End of Year
April 2, 2011	$	1,242	$	478	$	57		$	(287	)	$	1,490
April 3, 2010		1,571		273		30			(632	)		1,242
March 28, 2009		1,018		702		(3	)		(146	)		1,571

*Foreign currency and acquisition transactions.

Inventory

12 Months Ended

Apr. 02, 2011

Inventory

Inventory

Inventories are stated at the lower of cost or market, using the first-in, first-out method, and are summarized below:

	April 2, 2011		April 3, 2010
Raw materials	$	12,594	$	10,392
Work in process		35,709		42,622
Finished goods		95,872		83,352
	$	144,175	$	136,366

Property, Plant and Equipment

12 Months Ended

Apr. 02, 2011

Property, Plant and Equipment

Property, Plant and Equipment

7.	Property, Plant and Equipment

Property, plant and equipment consist of the following:

	April 2, 2011		April 3, 2010
Land	$	9,782	$	9,827
Buildings and improvements		35,070		35,077
Machinery and equipment		141,842		133,025
		186,694		177,929
Less: accumulated depreciation and amortization		98,286		88,392
	$	88,408	$	89,537

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Restructuring of Operations

12 Months Ended

Apr. 02, 2011

Restructuring of Operations

Restructuring of Operations

8.	Restructuring of Operations

In March 2010, the Company finished the consolidation of its Houston, Texas facilities. This resulted in a total charge of $620 of which $350 was related to the remaining months on the original lease and $270 was for moving expenses.

In December 2008, the Company completed the consolidation and rationalization of its Walterboro, South Carolina plant. This resulted in a total charge of $1,410 of which $412 was related to the net disposal and impairment of fixed assets, $741 was for impairment of excess inventory, $165 for severance costs and $92 for other miscellaneous items.

- 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 + Details

Goodwill and Amortizable Intangible Assets

12 Months Ended

Apr. 02, 2011

Goodwill and Amortizable Intangible Assets

Goodwill and Amortizable Intangible Assets

9.	Goodwill and Amortizable Intangible Assets

Goodwill

Goodwill balances, by segment, consist of the following:

	April 2, 2011		April 3, 2010
Roller	$	15,684	$	15,684
Plain		17,190		17,190
Ball		671		671
Other		1,168		1,168
	$	34,713	$	34,713

Intangible Assets

		April 2, 2011				April 3, 2010
	Weighted Average Useful Lives	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Product approvals	15	$	6,189	$	1,819	$	6,083	$	1,383
Customer relationships and lists	10		5,558		2,578		5,538		2,144
Trade names	11		1,387		840		1,380		709
Distributor agreements	5		722		722		722		722
Patents and trademarks	13		4,658		917		3,884		530
Domain names	12		437		124		437		80
Other	5		980		810		975		786
Total		$	19,931	$	7,810	$	19,019	$	6,354

Amortization expense for definite-lived intangible assets during fiscal year 2011, 2010 and 2009 was $1,420, $1,333 and $1,568, respectively. Estimated amortization expense for the five succeeding fiscal years and thereafter is as follows:

2012	$	1,457
2013		1,458
2014		1,360
2015		1,362
2016		1,353
2017 and thereafter		5,131

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Accrued Expenses and Other Current Liabilities

12 Months Ended

Apr. 02, 2011

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

10.	Accrued Expenses and Other Current Liabilities

The significant components of accrued expenses and other current liabilities are as follows:

	April 2, 2011		April 3, 2010
Employee compensation and related benefits	$	6,303	$	4,322
Taxes		3,248		2,192
Insurance		1,670		770
Interest rate swap		240		1,131
Other		3,299		3,024
	$	14,760	$	11,439

Debt

12 Months Ended

Apr. 02, 2011

Debt

Debt

11.

Debt

On November 30, 2010, the Company and RBCA terminated the previous credit agreement and the related credit, security and ancillary agreements, and entered into a new credit agreement (the "JP Morgan Credit Agreement") and related security and guaranty agreements with certain banks, J.P. Morgan Chase Bank, N.A., as Administrative Agent, and J.P. Morgan Chase Bank, N.A. and KeyBank National Association as Co-Lead Arrangers and Joint Lead Book Runners. The JP Morgan Credit Agreement provides RBCA, as borrower, with a $150,000 five-year senior secured revolving credit facility which can be increased by up to $100,000, in increments of $25,000, under certain circumstances and subject to certain conditions (including the receipt from one or more lenders of the additional commitment).

Amounts outstanding under the JP Morgan Credit Agreement generally bear interest at the prime rate or LIBOR plus a specified margin, depending on the type of borrowing being made. The applicable margin is based upon the Company's consolidated ratio of net debt to adjusted EBITDA from time to time. As of April 2, 2011, the Company's margin is 0.5% for prime rate loans and 1.5% for LIBOR rate loans.

On November 30, 2010, the Company borrowed approximately $30,000 under the JP Morgan Credit Agreement and used such funds to repay the approximately $30,000 balance outstanding under the KeyBank Credit Agreement. Amounts outstanding under the new credit agreement are generally due and payable on the expiration date of November 30, 2015. The Company may elect to prepay some or all of the outstanding balance from time to time without penalty.

The JP Morgan Credit Agreement requires the Company to comply with various covenants, including among other things, financial covenants to maintain the following: (1) a ratio of consolidated net debt to adjusted EBITDA not to exceed 3.25 to 1; and (2) a consolidated fixed charge coverage ratio not to exceed 1.5 to 1. The credit agreement allows the Company to, among other things, make distributions to shareholders, repurchase its stock, incur other debt or liens, or acquire or dispose of assets provided that the Company complies with certain requirements and limitations of the agreement. As of April 2, 2011, the Company was in compliance with all such covenants.

Approximately $6,002 of the JP Morgan Credit Agreement is being utilized to provide letters of credit to secure RBCA's obligations relating to certain insurance programs. As of April 2, 2011, RBCA had the ability to borrow up to an additional $113,998 under the JP Morgan Credit Agreement.

On January 8, 2008, the Company entered into an interest rate swap agreement with a total notional value of $30,000 to hedge a portion of its variable rate debt. Under the terms of the agreement, the Company pays interest at a fixed rate (3.64%) and receives interest at variable rates. The maturity date of the interest swap is June 24, 2011. The fair value of this swap at April 2, 2011 was a liability of $240, included in other current liabilities, and was measured using observable market inputs such as yield curves. Based on these inputs, the swap is classified as a Level 2 of the valuation hierarchy. This instrument is designated and qualifies as a cash flow hedge. Accordingly, the gain or loss on both the hedging instrument and the hedged item attributable to the hedged risk are recognized in other comprehensive income and reclassified into earnings contemporaneously with the earnings effect of the hedged transaction. Earnings effect and the hedged item are reported in interest expense.

On October 27, 2008, Schaublin entered into a new bank credit facility with Credit Suisse (the "Swiss Credit Facility") which replaced the prior bank credit facility of December 8, 2003 and its amendment of November 8, 2004. This facility provides for up to 4,000 Swiss francs, or $4,334, of revolving credit loans and letters of credit. Borrowings under the Swiss Credit Facility bear interest at Credit Suisse's prevailing prime bank rate. As of April 2, 2011, there were no borrowings under the Swiss Credit Facility.

The balances payable under all borrowing facilities are as follows:

	April 2, 2011		April 3, 2010
JP Morgan Credit Agreement
Five-year senior secured revolving credit facility; amounts outstanding bear interest at LIBOR (0.25% plus a margin of 1.50% at April 2, 2011)	$	30,000	$	—
KeyBank Credit Agreement
Five-year senior secured revolving credit facility; amounts outstanding bear interest at the prime rate or LIBOR, plus a specified margin, depending on the type of borrowing being made (prime rate 3.25% and LIBOR 0.25% at April 3, 2010)		—		37,000
Notes Payable		1,296		1,453
Total Debt		31,296		38,453
Less: Current Portion		30,546		1,453
Long-Term Debt	$	750	$	37,000

The Company paid off the $30,000 outstanding under the revolving credit facility in the first quarter of fiscal 2012. As a result, the $30,000 borrowing is included in the current portion of long-term debt as of April 2, 2011, along with a $546 note payable related to the acquisition of Lubron. The current portion of long-term debt as of April 3, 2010 includes a $703 note payable related to the acquisition of Lubron and a $750 note payable related to the AllPower acquisition.

Maturities of debt are as follows:

2012		$	30,546
2013			750

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Other Non-Current Liabilities

12 Months Ended

Apr. 02, 2011

Other Non-Current Liabilities

Other Non-Current Liabilities

12.	Other Non-Current Liabilities

The significant components of other non-current liabilities consist of:

	April 2, 2011		April 3, 2010
Non-current pension liability	$	2,985	$	1,730
Other postretirement benefits		2,494		2,652
Non-current income tax liability		10,056		8,747
Deferred compensation		3,181		4,017
Other		307		551
	$	19,023	$	17,697

Pension Plans

12 Months Ended

Apr. 02, 2011

Pension Plans

Pension Plans

13.	Pension Plans

At April 2, 2011, the Company has one consolidated noncontributory defined benefit pension plan covering union employees in its Heim division plant in Fairfield, Connecticut, its Bremen subsidiary plant in Plymouth, Indiana and former union employees of the Tyson subsidiary in Glasgow, Kentucky and the Nice subsidiary in Kulpsville, Pennsylvania.

Plan assets are comprised primarily of equity and fixed income investments, as follows:

	April 2, 2011		April 3, 2010
Cash and cash equivalents	$	688	$	19,292
U.S. equity mutual funds		13,166		—
Fixed income mutual funds		5,589		—
	$	19,443	$	19,292

The fair value of the above investments is determined using quoted market prices of identical instruments. Therefore, the valuation inputs within the fair value hierarchy established by ASC820 are classified as Level 1.

The plan provides benefits of stated amounts based on a combination of an employee's age and years of service. The Company uses a March 31 measurement date for its plan.

The following tables set forth the funded status of the Company's defined benefit pension plan and the amount recognized in the balance sheet at April 2, 2011 and April 3, 2010:

	April 2, 2011			April 3, 2010
Change in benefit obligation:
Benefit obligation at beginning of year	$	21,022		$	18,842
Service cost		336			307
Interest cost		1,212			1,279
Actuarial loss		1,421			2,133
Benefits paid		(1,563	)		(1,539	)
Benefit obligation at end of year	$	22,428		$	21,022
Change in plan assets:
Fair value of plan assets at beginning of year	$	19,292		$	19,783
Actual return on plan assets		214			48
Employer contributions		1,500			1,000
Benefits paid		(1,563	)		(1,539	)
Fair value of plan assets at end of year	$	19,443		$	19,292

(Under) funded status at end of year	$	(2,985	)	$	(1,730	)

Amounts recognized in the consolidated balance sheet:
Non-current assets	$	—		$	—
Non-current liabilities		(2,985	)		(1,730	)
Net liability recognized	$	(2,985	)	$	(1,730	)

Amounts recognized in accumulated other comprehensive loss:

	April 2, 2011		April 3, 2010

Prior service cost	$	218	$	270
Net actuarial loss		8,022		5,702
Accumulated other comprehensive loss	$	8,240	$	5,972

Amounts included in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in 2012:

Prior service cost	$	47
Net actuarial loss		685
Total	$	732

Benefits under the union plans are not a function of employees' salaries; thus, the accumulated benefit obligation equals the projected benefit obligation.

The following table sets forth net periodic benefit cost of the Company's plan for the three fiscal years in the period ended April 2, 2011:

	Fiscal Year Ended
	April 2, 2011			April 3, 2010			March 28, 2009
Components of net periodic benefit cost:
Service cost	$	336		$	307		$	441
Interest cost		1,212			1,280			1,211
Expected return on plan assets		(1,525	)		(1,574	)		(1,691	)
Amortization of prior service cost		53			49			40
Amortization of losses		412			25			—
Additional amount recognized due to curtailment		—			(8	)		—
Net periodic benefit cost	$	488		$	79		$	1

The assumptions used in determining the net periodic benefit cost information are as follows:

	FY 2011			FY 2010			FY 2009
Discount rate		6.00	%		7.00	%		6.25	%
Expected long-term rate of return on plan assets		8.25	%		8.25	%		8.50	%

The discount rate used in determining the funded status as of April 2, 2011 and April 3, 2010 was 5.30% and 6.00%, respectively.

In developing the overall expected long-term return on plan assets assumption, a building block approach was used in which rates of return in excess of inflation were considered separately for equity securities and debt securities. The excess returns were weighted by the representative target allocation and added along with an appropriate rate of inflation to develop the overall expected long-term return on plan assets assumption.

The Company's investment program objective is to achieve a rate of return on plan assets which will fund the plan liabilities and provide for required benefits while avoiding undue exposure to risk to the plan and increases in funding requirements. The Company's target allocation of plan assets was 60% equity and 40% fixed income as of April 2, 2011 compared to a 100 % short-term investment allocation as of April 3, 2010. The Company has developed this asset allocation strategy for fiscal 2012 and beyond and will closely monitor its investment program as the global financial markets improve.

The following benefit payments, which reflect future service as appropriate, are expected to be paid. The benefit payments are based on the same assumptions used to measure the Company's benefit obligation at the end of fiscal 2011.

2012	$	1,436
2013		1,445
2014		1,506
2015		1,539
2016		1,616
2017-2021		8,230

One of the Company's foreign operations, Schaublin, sponsors a pension plan for its approximately 132 employees in conformance with Swiss pension law. The plan is funded with a reputable (S&P rating AA-) Swiss insurer. Through the insurance contract, the Company has effectively transferred all investment and mortality risk to the insurance company, which guarantees the federally mandated annual rate of return and the conversion rate at retirement. As a result, the plan has no unfunded liability; the interest cost is exactly offset by actual return. Thus, the net periodic cost is equal to the amount of annual premium paid by the Company. For fiscal years 2011, 2010 and 2009, the Company made contribution and premium payments equal to $621, $644 and $588, respectively.

The Company also has a defined contribution plan under Section 401(k) of the Internal Revenue Code for all of its employees not covered by a collective bargaining agreement. The plan is funded by eligible participants through employee contributions and by Company contributions which equaled 30% of the first 6% of eligible employee compensation. Effective January 1, 2009, the Company temporarily suspended the employer contribution to this plan. At the beginning of fiscal year 2011, the Company resumed employer contributions which equaled 10% of the first 3.5% of eligible employee compensation. Employer contributions under this plan amounted to $316, $0 and $568 in fiscal 2011, 2010 and 2009, respectively.

Effective September 1, 1996, the Company adopted a non-qualified Supplemental Executive Retirement Plan ("SERP") for a select group of highly compensated management employees designated by the Board of Directors of the Company. The SERP allowed eligible employees to elect to defer, until termination of their employment, the receipt of up to 25% of their salary. In August 2008, the plan was modified, allowing eligible employees to elect to defer up to 75% of their current salary and up to 100% of bonus compensation. The Company made contributions equal to the lesser of 50% of the deferrals, or 3.5% of the employees' annual salary, which vest in full after one year of service following the effective date of the SERP. Effective January 1, 2009, the Company temporarily suspended the employer contribution to this plan, and contributions remained suspended in fiscal 2011. Employer contributions under this plan amounted to $0, $0 and $131 in fiscal 2011, 2010 and 2009, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-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 FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-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 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-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 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Postretirement Health Care and Life Insurance Benefits

12 Months Ended

Apr. 02, 2011

Postretirement Health Care and Life Insurance Benefits

Postretirement Health Care and Life Insurance Benefits

14. Postretirement Health Care and Life Insurance Benefits

The Company, for the benefit of employees at its Heim, West Trenton and Bremen facilities and former union employees of its Tyson and Nice subsidiaries, sponsors contributory defined benefit health care plans that provide postretirement medical and life insurance benefits to union employees who have attained certain age and/or service requirements while employed by the Company. As a result of the acquisition of PIC Design in fiscal 2009, the Company assumed the postretirement health care and life insurance liability for former employees covered by the existing plan. The plans are unfunded and costs are paid as incurred. Postretirement benefit obligations are included in "Accrued expenses and other current liabilities" and "Other non-current liabilities" in the Consolidated Balance Sheet.

The following table set forth the funded status of the Company's postretirement benefit plans, the amount recognized in the balance sheet at April 2, 2011 and April 3, 2010:

	April 2, 2011			April 3, 2010
Change in benefit obligation:
Benefit obligation at beginning of year	$	2,907		$	3,153
Service cost		35			44
Interest cost		146			190
Actuarial (gain) loss		(173	)		(47	)
Benefits paid		(205	)		(227	)
Gain on curtailment		—			(206	)
Benefit obligation at end of year	$	2,710		$	2,907
Change in plan assets:
Fair value of plan assets at beginning of year	$	—		$	—
Company contributions		205			227
Benefits paid		(205	)		(227	)
Fair value of plan assets at end of year	$	—		$	—

(Under) funded status at end of year	$	(2,710	)	$	(2,907	)
Amounts recognized in the consolidated balance sheet:
Current liability	$	(216	)	$	(255	)
Non-current liability		(2,494	)		(2,652	)
Net liability recognized	$	(2,710	)	$	(2,907	)
Amounts recognized in accumulated other comprehensive loss:
Prior service cost	$	37		$	40
Net actuarial loss		170			349
Accumulated other comprehensive loss	$	207		$	389

Amounts included in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost in 2012:
Prior service cost	$	3
Net actuarial loss		15
Total	$	18

	Fiscal Year Ended
Components of net periodic benefit cost:	April 2, 2011		April 3, 2010			March 28, 2009
Service cost	$	35	$	44		$	49
Interest cost		146		190			200
Prior service cost amortization		3		29			1
Amount of loss recognized		6		2			22
Gain on curtailment		—		(100	)		—
Net periodic benefit cost	$	190	$	165		$	272

The Company measures its plans as of the last day of the fiscal year.

The plans contractually limit the benefit to be provided for certain groups of current and future retirees. As a result, there is no health care trend associated with these groups. The discount rate used in determining the accumulated postretirement benefit obligation was 5.30% at April 2, 2011 and 6.00% at April 3, 2010. The discount rate used in determining the net periodic benefit cost was 6.00% for fiscal 2011, 7.00% for fiscal 2010 and 6.50% for fiscal 2009. The RP-2000 Combined Mortality Table was used to determine the postretirement net periodic benefit costs in fiscal 2011, 2010 and 2009.

2012	$	216
2013		217
2014		220
2015		212
2016		221
2017-2021		1,111

Income Taxes

12 Months Ended

Apr. 02, 2011

Income Taxes

Income Taxes

15. Income Taxes

Income before income taxes for the Company's domestic and foreign operations is as follows:

	Fiscal Year Ended
	April 2, 2011		April 3, 2010		March 28, 2009
Domestic	$	46,349	$	29,238	$	44,011
Foreign		6,528		3,772		7,390
	$	52,877	$	33,010	$	51,401

The provision for (benefit from) income taxes consists of the following:

	Fiscal Year Ended
	April 2, 2011			April 3, 2010			March 28, 2009
Current:
Federal	$	14,595		$	4,870		$	14,224
State		2,738			2,212			1,326
Foreign		1,822			461			1,274
		19,155			7,543			16,824
Deferred:
Federal		(733	)		1,446			22
State		(413	)		(364	)		101
		(1,146	)		1,082			123
Total	$	18,009		$	8,625		$	16,947

A reconciliation of income taxes computed using the U.S. federal statutory rate to that reflected in operations follows:

	Fiscal Year Ended
	April 2, 2011			April 3, 2010			March 28, 2009
Income taxes using U.S. federal statutory rate	$	18,507		$	11,554		$	17,990
State income taxes, net of federal benefit		1,374			1,381			1,105
Domestic production activities deduction		(1,367	)		(526	)		(842	)
Foreign rate differential		(463	)		(859	)		(1,312	)
Advanced energy manufacturing tax credit		—			(2,665	)		—
Other		(42	)		(260	)		6
	$	18,009		$	8,625		$	16,947

Net deferred tax assets (liabilities) consist of the following:

	April 2, 2011			April 3, 2010
Deferred tax assets (liabilities):
Postretirement benefits	$	880		$	942
Employee compensation accruals		2,012			1,042
State net operating losses		1,055			918
Inventory		6,504			4,625
Stock compensation		2,827			1,998
Pension		1,072			598
State tax		2,153			1,655
Fair value of derivative		90			422
Other		2,107			1,846
Valuation allowance		(353	)		(353	)
Total deferred tax assets		18,347			13,693
Deferred tax liabilities:
Property, plant and equipment		(11,440	)		(9,090	)
Intangible assets		(4,353	)		(4,276	)
Total deferred tax liabilities		(15,793	)		(13,366	)
Net deferred tax assets	$	2,554		$	327

A valuation allowance has been recorded on certain state net operating losses as it is more likely than not that these losses will not be utilized.

The Company has determined that its undistributed foreign earnings of approximately $46,435 at April 2, 2011 will be re-invested indefinitely based upon the need for cash in its foreign operations, potential foreign acquisitions and the Company's inability to remit cash back to the United States under its current foreign debt obligations. Schaublin had a tax holiday that provided a 75% reduction of the statutory rate relating to its Swiss facility. This resulted in a tax benefit of approximately $1,000 and $1,200 in fiscal 2010 and 2009, respectively. This tax holiday expired in March 2010.

As the Company's undistributed earnings in foreign subsidiaries are considered to be reinvested indefinitely, no provision for U.S. federal and state income taxes has been provided. Upon repatriation of those earnings, in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes (subject to an adjustment of foreign tax credits) and withholding taxes payable to various foreign countries. Determination of the amount of unrecognized deferred U.S. income tax liability is not practicable due to the complexities associated with its hypothetical calculation.

At April 2, 2011, the Company has state net operating losses in different jurisdictions at varying amounts up to $20,400, which expire at various dates through 2026. The Company's tax returns are subject to review and examination by various taxing authorities, which could result in changes to accrued tax estimates.

The Company files income tax returns in the U.S. federal jurisdiction, and various states and foreign jurisdictions. With few exceptions, the Company is no longer subject to state or foreign income tax examinations by tax authorities for years ending before March 31, 2003. The Company is no longer subject to U.S. federal tax examination by the Internal Revenue Service for years ending before March 31, 2005. A U.S. federal tax examination by the Internal Revenue Service for the years ended March 31, 2007 and March 31, 2008 was completed during fiscal 2011. As a result, the Company recognized certain previously unrecognized tax benefits of $576 in fiscal 2011 on the basis that the related tax positions have been effectively settled. The Company maintains reserves for certain federal and state unrecognized tax benefits of $4,511 which, based on management's judgement, the tax positions have not been effectively settled. Management deems it reasonably possible that such tax positions may be effectively settled by the end of the Company's fiscal year ending March 31, 2012.

A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:

Balance at March 28, 2009	$	7,409
Increases for tax positions taken during the current period		1,341
Decrease due to a settlement with taxing authorities		(541	)
Balance at April 3, 2010		8,209
Increases for tax positions taken during the current period		1,355
Decrease due to a settlement with taxing authorities		(576	)
Balance at April 2, 2011	$	8,988

The increase in tax positions is a result of federal tax credits and state income taxes. The decrease in tax positions is due to the Company's conclusion of an IRS audit. Substantially all of the Company's unrecognized tax benefits would impact the effective tax rate if recognized.

The Company recognizes the interest and penalties accrued related to unrecognized tax benefits in income tax expense. The Company recognized a charge of $529 and a benefit of $205 of interest and penalties on its statement of operations for the fiscal years ended April 2, 2011 and April 3, 2010, respectively. The Company has approximately $1,068 and $538 of accrued interest and penalties at April 2, 2011 and April 3, 2010, respectively.

The American Recovery and Reinvestment Act of 2009 provides for a new Advanced Energy Manufacturing Credit under Internal Revenue Code 48C ("Section 48C credit"). This 30% investment credit on qualified property is a collaborative effort of the Internal Revenue Service and the Department of Energy. Its purpose is to encourage the re-equipment, expansion, or establishment of a manufacturing facility for the production of qualified advanced energy property. This Section 48C credit is generally allowed in the taxable year in which the eligible property is placed in service by the taxpayer. On January 7, 2010, the Company was notified by the Internal Revenue Service that it has received an award of $4,200 related to the recently completed investment in the Company's Houston, Texas facility. This facility was placed in service by the Company in fiscal 2010. As such, the net benefit of this credit was recorded in fiscal 2010.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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 FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Stockholders' Equity

12 Months Ended

Apr. 02, 2011

Stockholders' Equity

Stockholders' Equity

16. Stockholders' Equity

Stock Option Plans

2001 Stock Option Plan

The RBC Bearings Incorporated (f/k/a Roller Bearing Holding Company, Inc.) 2001 Stock Option Plan was adopted in fiscal 2002 and amended and restated on October 24, 2003. The terms of the 2001 Stock Option Plan provide for the grant of options to purchase up to 1,008,553 shares of common stock to officers and employees of, and consultants (including members of the board of directors) to, the Company and its subsidiaries selected by the CEO to participate in the plan. Options granted may be either incentive stock options (under Section 422 of the Internal Revenue Code) or non-qualified stock options. The 2001 Stock Option Plan, which expires in July 2011, is to be governed by the Company's board of directors or a committee to which the board of directors delegates its responsibilities. As of April 2, 2011, there were outstanding options to purchase 37,050 shares of common stock granted under the 2001 Stock Option Plan, all of which were exercisable. As of August 15, 2005, the 2001 Stock Option Plan was frozen and no additional stock options will be awarded pursuant to the plan.

2005 Long-Term Incentive Plan

The 2005 Long-Term Incentive Plan provides for grants of stock options, stock appreciation rights, restricted stock and performance awards. Directors, officers and other employees and persons who engage in services for the Company are eligible for grants under the plan. The purpose of the plan is to provide these individuals with incentives to maximize stockholder value and otherwise contribute to the Company's success and to enable the Company to attract, retain and reward the best available persons for positions of responsibility.

1,139,170 shares of common stock were authorized for issuance under the plan, subject to adjustment in the event of a reorganization, stock split, merger or similar change in the Company's corporate structure or in the outstanding shares of common stock. An amendment to increase the number of shares available for issuance under the 2005 Long-Term Incentive Plan from 1,139,170 to 1,639,170 was approved by shareholder vote in September 2006. A further amendment to increase the number of shares available for issuance under the 2005 Long-Term Incentive Plan from 1,639,170 to 2,239,170 was approved by shareholder vote in September 2007. The Company may grant shares of restricted stock to its employees and directors in the future under the plan. The Company's compensation committee will administer the plan. The Company's board of directors also has the authority to administer the plan and to take all actions that the compensation committee is otherwise authorized to take under the plan. The terms and conditions of each award made under the plan, including vesting requirements, is set forth consistent with the plan in a written agreement with the grantee.

Stock Options. Under the 2005 Long-Term Incentive Plan, the compensation committee or the board may approve the award of grants of incentive stock options and other non-qualified stock options. The compensation committee also has the authority to approve the grant of options that will become fully vested and exercisable automatically upon a change in control. The compensation committee may not, however, approve an award to any one person in any calendar year options to purchase common stock equal to more than 10% of the total number of shares authorized under the plan, and it may not approve an award of incentive options first exercisable in any calendar year whose underlying shares have a fair market value greater than $100,000 determined at the time of grant. The compensation committee will approve the exercise price and term of any option in its discretion; however, the exercise price may not be less than 100% of the fair market value of a share of common stock on the date of grant. In the case of any incentive stock option, the option must be exercised within 10 years of the date of grant. The exercise price of an incentive option awarded to a person who owns stock constituting more than 10% of our voting power may not be less than 110% of such fair market value on such date and the option must be exercised within five years of the date of grant. As of April 2, 2011, there were outstanding options to purchase 1,655,002 shares of common stock granted under the 2005 Long-Term Incentive Plan, 1,099,523 of which were exercisable.

Restricted Stock. Under the 2005 Long-Term Incentive Plan, the compensation committee may approve the award of restricted stock subject to the conditions and restrictions, and for the duration that it determines in its discretion. As of April 2, 2011, there were 98,095 shares of restricted stock outstanding.

Stock Appreciation Rights. The compensation committee may approve the grant of stock appreciation rights, or SARs, subject to the terms and conditions contained in the plan. Under the 2005 Long-Term Incentive Plan, the exercise price of a SAR must equal the fair market value of a share of the Company's common stock on the date the SAR was granted. Upon exercise of a SAR, the grantee will receive an amount in shares of our common stock equal to the difference between the fair market value of a share of common stock on the date of exercise and the exercise price of the SAR, multiplied by the number of shares as to which the SAR is exercised.

Performance Awards. The compensation committee may approve the grant of performance awards contingent upon achievement by the grantee or by the Company, of set goals and objectives regarding specified performance criteria, over a specified performance cycle. Awards may include specific dollar-value target awards, performance units, the value of which is established at the time of grant, and/or performance shares, the value of which is equal to the fair market value of a share of common stock on the date of grant. The value of a performance award may be fixed or fluctuate on the basis of specified performance criteria. A performance award may be paid out in cash and/or shares of common stock or other securities.

Amendment and Termination of the Plan. The board may amend or terminate the 2005 Long-Term Incentive Plan at its discretion, except that no amendment will become effective without prior approval of the Company's stockholders if such approval is necessary for continued compliance with the performance-based compensation exception of Section 162(m) of the Internal Revenue Code or any stock exchange listing requirements. If not previously terminated by the board, the plan will terminate on the tenth anniversary of its adoption.

A summary of the status of the Company's stock options outstanding as of April 2, 2011 and changes during the year then ended is presented below. All cashless exercises of options and warrants are handled through an independent broker.

	Number Of Common Stock Options			Weighted Average Exercise Price		Weighted Average Contractual Life (Years)		Intrinsic Value
Outstanding, April 3, 2010		1,850,502		$	21.47		5.3	$	19,155
Awarded		8,000			32.61
Exercised		(164,450	)		19.08
Forfeitures		(2,000	)		31.91
Outstanding, April 2, 2011		1,692,052		$	21.75		4.4	$	28,959

Exercisable, April 2, 2011		1,136,573		$	19.85		4.2	$	21,601

The fair value for the Company's options was estimated at the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions, which are updated to reflect current expectations of the dividend yield, expected life, risk-free interest rate and using historical volatility to project expected volatility:

	Fiscal Year Ended
	April 2, 2011			April 3, 2010			March 28, 2009
Dividend yield		0.0	%		0.0	%		0.0	%
Expected weighted-average life (yrs.)		4.8			4.7			4.5
Risk-free interest rate		1.48	%		2.25	%		1.78	%
Expected volatility		47.1	%		39.8	%		42.8	%

The weighted average fair value per share of options granted was $13.50 in fiscal 2011, $8.86 in fiscal 2010 and $7.69 in fiscal 2009.

As of April 2, 2011, there was $4,707 of unrecognized compensation costs related to options which is expected to be recognized over a weighted average period of 2.8 years. The total fair value of options that vested in fiscal 2011, 2010 and 2009 was $10,213, $5,775 and $1,592, respectively. The total intrinsic value of options exercised in fiscal 2011, 2010 and 2009 was $2,848, $364 and $259, respectively.

Of the total awards outstanding at April 2, 2011, 1,658,707 are either fully vested or are expected to vest. These shares have a weighted average exercise price of $21.67, an intrinsic value of $28,519, and a weighted average contractual term of 4.4 years.

A summary of the status of the Company's restricted stock outstanding as of April 2, 2011 and changes during the year then ended is presented below.

	Number Of Restricted Stock Shares			Weighted-Average Grant Date Fair Value
Non-vested, April 3, 2010		122,775		$	24.51
Granted		25,000			33.04
Vested		(49,480	)		23.96
Forfeitures		(200	)		31.91
Non-vested, April 2, 2011		98,095		$	26.94

The Company recorded $1,440 (net of taxes of $504) in compensation in fiscal 2011 related to restricted stock awards. These awards were valued at the fair market value of the Company's common stock on the date of issuance and are being amortized as expense over the applicable vesting period. Unrecognized expense for restricted stock was $1,867 at April 2, 2011. This cost is expected to be recognized over a weighted average period of approximately 1.8 years.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-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 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 129
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 29, 30, 31
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 22: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Commitments and Contingencies

12 Months Ended

Apr. 02, 2011

Commitments and Contingencies

Commitments and Contingencies

17. Commitments and Contingencies

The Company leases facilities under non-cancelable operating leases, which expire on various dates through September 2021, with rental expense aggregating $4,560, $4,186 and $3,945 in fiscal 2011, 2010 and 2009, respectively.

The Company also has non-cancelable operating leases for transportation, computer and office equipment, which expire at various dates. Rental expense for fiscal 2011, 2010 and 2009 aggregated $1,324, $1,295 and $1,341, respectively.

Certain of the above leases are renewable while none bear material contingent rent or concession clauses.

The aggregate future minimum lease payments under operating leases are as follows:

2012	$	4,727
2013		4,050
2014		3,117
2015		2,657
2016		1,392
2017 and thereafter		1,558
	$	17,501

As of April 2, 2011, approximately 12% of the Company's hourly employees in the U.S. and abroad were represented by labor unions.

The Company enters into government contracts and subcontracts that are subject to audit by the government. In the opinion of the Company's management, the results of such audits, if any, are not expected to have a material impact on the financial condition or results of operations of the Company.

The Company is subject to federal, state and local environmental laws and regulations, including those governing discharges of pollutants into the air and water, the storage, handling and disposal of wastes and the health and safety of employees. The Company also may be liable under the Comprehensive Environmental Response, Compensation, and Liability Act or similar state laws for the costs of investigation and cleanup of contamination at facilities currently or formerly owned or operated by the Company, or at other facilities at which the Company may have disposed of hazardous substances. In connection with such contamination, the Company may also be liable for natural resource damages, government penalties and claims by third parties for personal injury and property damage. Agencies responsible for enforcing these laws have authority to impose significant civil or criminal penalties for non-compliance. The Company believes it is currently in material compliance with all applicable requirements of environmental laws. The Company does not anticipate material capital expenditures for environmental compliance in fiscal years 2012 or 2013.

Investigation and remediation of contamination is ongoing at some of the Company's sites. In particular, state agencies have been overseeing groundwater monitoring activities at the Company's facility in Hartsville, South Carolina and a corrective action plan at the Company's facility in Clayton, Georgia. At Hartsville, the Company is monitoring low levels of contaminants in the groundwater caused by former operations. Plans are currently underway to conclude remediation and monitoring activities. In connection with the purchase of the Fairfield, Connecticut facility in 1996, the Company agreed to assume responsibility for completing clean-up efforts previously initiated by the prior owner. The Company submitted data to the state that the Company believes demonstrates that no further remedial action is necessary, although the state may require additional clean-up or monitoring. In connection with the purchase of the Company's Clayton, Georgia facility, the Company agreed to take assignment of the hazardous waste permit covering such facility and to assume certain responsibilities to implement a corrective action plan concerning the remediation of certain soil and groundwater contamination present at that facility. The corrective action plan is in the early stages. Although there can be no assurance, the Company does not expect the costs associated with the above sites to be material.

There are various claims and legal proceedings against the Company relating to its operations in the normal course of business, none of which the Company believes is material to its financial position or results of operations. The Company accrues costs associated with legal and non-income tax matters when they become probable and reasonably estimable. The Company currently maintains insurance coverage for product liability claims.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-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 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Other Operating Expense, Net

12 Months Ended

Apr. 02, 2011

Other Operating Expense, Net

Other Operating Expense, Net

18. Other Operating Expense, Net

Other operating expense, net is comprised of the following:

	Fiscal Year Ended
	April 2, 2011			April 3, 2010			March 28, 2009
(Gain) loss on disposition of assets	$	(1,076	)	$	200		$	4,377
Plant consolidation and moving costs		219			1,199			1,081
Provision for doubtful accounts		478			10			394
Amortization of intangibles		1,420			1,333			1,568
Other expense (income)		(166	)		(213	)		51
	$	875		$	2,529		$	7,471

Reportable Segments

12 Months Ended

Apr. 02, 2011

Reportable Segments

Reportable Segments

19. Reportable Segments

The Company operates through operating segments for which separate financial information is available, and for which operating results are evaluated regularly by the Company's chief operating decision maker in determining resource allocation and assessing performance. Those operating segments with similar economic characteristics and that meet all other required criteria, including nature of the products and production processes, distribution patterns and classes of customers, are aggregated as reportable segments. Certain other operating segments do not exhibit the common attributes mentioned above and do not meet the quantitative thresholds for separate disclosure, and their information is combined and disclosed as "Other".

The Company has four reportable business segments engaged in the manufacture and sale of the following:

Plain Bearings. Plain bearings are produced with either self-lubricating or metal-to-metal designs and consists of several sub-classes, including rod end bearings, spherical plain bearings and journal bearings. Unlike ball bearings, which are used in high-speed rotational applications, plain bearings are primarily used to rectify inevitable misalignments in various mechanical components.

Roller Bearings. Roller bearings are anti-friction bearings that use rollers instead of balls. The Company manufactures four basic types of roller bearings: heavy duty needle roller bearings with inner rings, tapered roller bearings, track rollers and aircraft roller bearings.

Ball Bearings. The Company manufactures four basic types of ball bearings: high precision aerospace, airframe control, thin section and commercial ball bearings which are used in high-speed rotational applications.

Other. Other consists of three minor operating locations that do not fall into the above segmented categories. The Company's precision machine tool collets provide effective part holding and accurate part location during machining operations. Additionally, the Company provides machining for integrated bearing assemblies and aircraft components for the commercial and defense aerospace markets and tight-tolerance, precision mechanical components for use in the motion control industry.

The accounting policies of the reportable segments are the same as those described in Part II, Item 8. "Financial Statements and Supplementary Data," Note 2 "Summary of Significant Accounting Policies." Segment performance is evaluated based on segment net sales and operating income. Items not allocated to segment operating income include corporate administrative expenses and certain other amounts. Identifiable assets by reportable segment consist of those directly identified with the segment's operations. Corporate assets consist of cash, fixed assets and certain prepaid expenses.

	Fiscal Year Ended
	April 2, 2011			April 3, 2010			March 28, 2009
Net External Sales
Plain	$	168,777		$	134,303		$	166,658
Roller		98,942			73,164			94,428
Ball		40,637			45,442			63,625
Other		27,269			21,793			31,085
	$	335,625		$	274,702		$	355,796
Operating Income
Plain	$	45,896		$	28,554		$	41,517
Roller		27,976			20,969			23,697
Ball		3,594			5,594			14,474
Other		6,350			1,992			2,375
Corporate		(27,623	)		(22,439	)		(27,093	)
	$	56,193		$	34,670		$	54,970
Total Assets
Plain	$	282,814		$	242,973		$	218,922
Roller		121,621			105,912			94,391
Ball		44,825			45,819			52,075
Other		19,662			7,904			8,952
Corporate		(42,940	)		(26,653	)		7,727
	$	425,982		$	375,955		$	382,067
Capital Expenditures
Plain	$	2,736		$	2,369		$	3,001
Roller		4,058			1,544			5,885
Ball		1,200			5,610			17,793
Other		340			313			750
Corporate		2,106			70			154
	$	10,440		$	9,906		$	27,583
Depreciation & Amortization
Plain	$	4,756		$	4,583		$	5,466
Roller		3,809			3,636			3,635
Ball		2,304			1,561			907
Other		838			1,205			1,441
Corporate		1,264			845			711
	$	12,971		$	11,830		$	12,160

Geographic External Sales
Domestic	$	289,536		$	234,329		$	301,413
Foreign		46,089			40,373			54,383
	$	335,625		$	274,702		$	355,796
Geographic Long-Lived Assets
Domestic	$	81,714		$	84,718		$	84,082
Foreign		6,694			4,819			3,615
	$	88,408		$	89,537		$	87,697
Intersegment Sales
Plain	$	1,954		$	1,692		$	1,846
Roller		12,378			8,331			10,393
Ball		1,413			3,764			7,793
Other		18,455			15,416			19,283
	$	34,200		$	29,203		$	39,315

All intersegment sales are eliminated in consolidation.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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.

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+ Details