Item 2.05 Costs Associated with Exit or Disposal Activities

As previously disclosed on a Current Report on Form 8-K dated January 10, 2013, GT Advanced Technologies Inc. (the "Company") announced its plan to cease operations at its Hazelwood, Missouri facility (the "Hazelwood Facility"). The idling of the Hazelwood Facility is part of the Company's effort to reduce costs and optimize its research and development activities. At that time, the Company disclosed that it expected to incur charges that are principally the result of:
(i) lease exit costs and (ii) non-cash impairment charges as a result of writing down certain assets associated with the Hazelwood Facility. As of January 10, 2013, the Company was unable to make a determination of the amount or estimated range of amounts of the foregoing charges or the amount or range of amounts that that will result in future cash expenditures as a result thereof.

On February 27, 2013, the Company finalized these charges and they are as follows: (i) $2 to 4 million related to lease exit costs, (ii) $29.3 million related to non-cash impairment charges as a result of writing down certain assets associated with the Hazelwood Facility and (iii) $0.5 million related to severance amounts for terminated employees.

Item 2.06 Material Impairments

The information set forth in Item 2.05 above is incorporated by reference into this Item 2.06.

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