Restructuring Reserves

3 Months Ended

Mar. 31, 2012

Restructuring and Related Activities [Abstract]

Restructuring Reserves [Text Block]

Restructuring Reserves

2012 Restructuring Plan

We expect to record restructuring charges of approximately $2.4 million during fiscal 2012 to re-align certain areas of our services group and some other administrative positions to a more central strategy. During the three months ending March 31, 2012 we have incurred $2.2 million of restructuring charges related to employee termination benefits and severance and expect to incur the remaining estimated charges of $0.2 by the end of the year. As of March 31, 2012 approximately $1.0 million of costs associated with these restructuring charges have been paid and $1.2 million is included under the caption "Accrued expenses and other liabilities" and we expect to pay these costs by December 31, 2012.

A summary of the restructuring charges is as follows:

	Initial		Cash			Non-Cash		Impact of Changes in Exchange		Balance
Description of charge	Reserve		Charges			Settlements		Rates		March 31, 2012
Employee severance and termination benefits	$	2,225	$	(1,023	)	$	—	$	26	$	1,228

2010 Restructuring Plan

We recorded restructuring charges of $19.5 million in 2010 and $1.6 million in 2011 primarily for termination benefits, office closures and contract terminations associated with the acquisition of i2 Technologies, Inc. ("i2") and the continued transition of additional on-shore activities to our Center of Excellence facilities. The charges include $14.9 million for termination benefits related to a workforce reduction of approximately 200 employees primarily in general and administrative, sales and marketing and product development positions primarily in the Americas. In addition, the charges include $6.2 million for estimated costs to close and integrate redundant office facilities and for the integration of information technology and termination of certain i2 contracts that have no future economic benefit to the Company and are incremental to the other costs that will be incurred by the combined Company. As of March 31, 2012, approximately $17.7 million of the costs associated with these restructuring charges have been paid, $1.7 million is included under the caption "Accrued expenses and other liabilities" and $0.6 million is included under the caption "Accrued exit and disposal obligations".

A summary of the restructuring charges is as follows:

	Initial		Additions		Cash			Non-Cash			Impact of Changes in Exchange		Balance		Additions		Cash			Non-Cash			Impact of Changes in Exchange		Balance
Description of charge	Reserve		to Reserves		Charges			Settlements			Rates		December 31, 2011		to Reserves		Charges			Settlements			Rates		March 31, 2012
Termination benefits	$	14,098	$	826	$	(14,990	)	$	—		$	73	$	7	$	1	$	(8	)	$	—		$	—	$	—
Office closures and other restructuring	5,380		789		(2,652		)	(996		)	70		2,591		1		(77		)	(135		)	11		2,391
Total	$	19,478	$	1,615	$	(17,642	)	$	(996	)	$	143	$	2,598	$	2	$	(85	)	$	(135	)	$	11	$	2,391

The balance in the reserve for office closures is primarily related to redundant office facility leases in Dallas, Texas and the United Kingdom and will be reduced as payments are made over the related lease terms that extend through 2014.