Restructuring Reserves

6 Months Ended

Jun. 30, 2011

Restructuring and Related Activities Disclosure [Text Block]

Restructuring Reserves

2010 Restructuring Plan

We recorded restructuring charges of $21.0 million in 2010 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 ("CoE") facilities. The charges include $14.1 million for termination benefits related to a workforce reduction of approximately 200 associates primarily in general and administrative, sales and marketing and product development positions primarily in the Americas. In addition, the charges include $6.9 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. We recorded restructuring charges of $0.4 million and $1.0 million in the three and six months ended June 30, 2011, respectively. As of June 30, 2011, approximately $16.9 million of the costs associated with these restructuring charges have been paid and $1.7 million is included under the caption "Accrued expenses and other current liabilities and $1.1 million is included under the caption "Accrued exit and disposal obligations."

A summary of the restructuring charges is as follows:



	Initial		Cash			Non-Cash			Impact of Changes in Exchange		Balance		Adjustments		Cash			Non-Cash			Impact of Changes in Exchange			Balance
Description of charge	Reserve		Charges			Settlements			Rates		December 31, 2010		to Reserves		Charges			Settlements			Rates			June 30, 2011
Termination benefits	$	14,098	$	(13,246	)	$	—		$	89	$	941	$	596	$	(1,532	)	$	—		$	(5	)	$	—
Office closures and other restructuring	5,380		(1,760		)	(376		)	65		3,309		116		(381		)	(263		)	19			2,800
Total	$	19,478	$	(15,006	)	$	(376	)	$	154	$	4,250	$	712	$	(1,913	)	$	(263	)	$	14		$	2,800

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.

- 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.

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