Costs Associated with Exit or Disposal Activities (Tables)

9 Months Ended

Sep. 30, 2012

Fourth Quarter 2011 Exit Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following table summarizes the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2012 (none in the comparable period in 2011) (in thousands):


	Beginning Accrual at July 1, 2012		Charges (Reversals) for the Three Months Ended September 30, 2012 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾		Ending Accrual at September 30, 2012		Short-term ⁽³⁾		Long-term ⁽⁴⁾
Lease obligations and facility exit costs	$	598	$	418	$	(281	)	$	—	$	735	$	148	$	587

⁽¹⁾	During the three months ended September 30, 2012, the Company recorded additional charges due to a change in estimate in lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾	Effect of foreign currency translation.

⁽³⁾	Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet.

⁽⁴⁾	Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheet.

The following table summarizes the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2012 (none in the comparable period in 2011) (in thousands):


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Nine Months Ended September 30, 2012 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾		Ending Accrual at September 30, 2012
Lease obligations and facility exit costs	$	—	$	1,074	$	(339	)	$	—	$	735

⁽¹⁾	During the nine months ended September 30, 2012, the Company recorded additional lease obligations and facility exit costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾	Effect of foreign currency translation.

The following table summarizes the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2012 (none in the comparable period in 2011) (in thousands):


	Beginning Accrual at July 1, 2012		Charges (Reversals) for the Three Months Ended September 30, 2012 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at September 30, 2012		Short-term ⁽³⁾		Long-term ⁽⁴⁾
Lease obligations and facility exit costs	$	565	$	—	$	(5	)	$	8		$	568	$	568	$	—
Severance and related costs		3,320		151		(2,886	)		(17	)		568		568		—
Legal-related costs		5		12		(16	)		(1	)		—		—		—

	$	3,890	$	163	$	(2,907	)	$	(10	)	$	1,136	$	1,136	$	—

⁽¹⁾	During the three months ended September 30, 2012, the Company recorded additional severance and related costs and legal-related costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾	Effect of foreign currency translation.

⁽³⁾	Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet.

⁽⁴⁾	Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheet.

The following table summarizes the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2012 (none in the comparable period in 2011) (in thousands):


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Nine Months Ended September 30, 2012 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at September 30, 2012
Lease obligations and facility exit costs	$	577	$	—	$	(5	)	$	(4	)	$	568
Severance and related costs		4,470		1,093		(4,898	)		(97	)		568
Legal-related costs		13		83		(95	)		(1	)		—

	$	5,060	$	1,176	$	(4,998	)	$	(102	)	$	1,136

⁽¹⁾	During the nine months ended September 30, 2012, the Company recorded additional severance and related costs and legal-related costs.

⁽²⁾	Effect of foreign currency translation.

Third Quarter 2010 Exit Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the three months ended September 30, 2012 and 2011 (in thousands):


	Beginning Accrual at July 1, 2012		Charges (Reversals) for the Three Months Ended September 30, 2012		Cash Payments			Other Non-Cash Changes ⁽¹⁾			Ending Accrual at September 30, 2012		Short-term ⁽²⁾		Long-term ⁽³⁾
Lease obligations and facility exit costs	$	656	$	—	$	(66	)	$	5		$	595	$	419	$	176


	Beginning Accrual at July 1, 2011		Charges (Reversals) for the Three Months Ended September 30, 2011		Cash Payments			Other Non-Cash Changes⁽¹⁾			Ending Accrual at September 30, 2011		Short-term		Long-term
Lease obligations and facility exit costs	$	1,652	$	—	$	(8	)	$	(93	)	$	1,551	$	1,010	$	541

⁽¹⁾	Effect of foreign currency translation.

⁽²⁾	Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet.

⁽³⁾	Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheet.

The following tables summarize the accrued liability associated with the Fourth Quarter 2010 Exit Plan’s exit or disposal activities and related charges during the nine months ended September 30, 2012 and 2011 (in thousands):


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Nine Months Ended September 30, 2012		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at September 30, 2012
Lease obligations and facility exit costs	$	835	$	—	$	(229	)	$	(11	)	$	595


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Nine Months Ended September 30, 2011 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at September 30, 2011
Lease obligations and facility exit costs	$	1,711	$	523	$	(671	)	$	(12	)	$	1,551

⁽¹⁾	During the nine months ended September 30, 2011, the Company recorded additional lease termination costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾	Effect of foreign currency translation.

Fourth Quarter 2010 Exit Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the three months ended September 30, 2012 and 2011 (in thousands):


	Beginning Accrual at July 1, 2012		Charges (Reversals) for the Three Months Ended September 30, 2012		Cash Payments			Other Non-Cash Changes ⁽¹⁾		Ending Accrual at September 30, 2012		Short-term ⁽²⁾		Long-term ⁽³⁾
Lease obligations and facility exit costs	$	2,755	$	—	$	(146	)	$	—	$	2,609	$	510	$	2,099


	Beginning Accrual at July 1, 2011		Charges (Reversals) for the Three Months Ended September 30, 2011		Cash Payments			Other Non-Cash Changes ⁽¹⁾		Ending Accrual at September 30, 2011		Short-term		Long-term
Lease obligations and facility exit costs	$	5,049	$	—	$	(627	)	$	—	$	4,422	$	1,589	$	2,833

⁽¹⁾	Effect of foreign currency translation.

⁽²⁾	Included in “Other accrued expenses and current liabilities” in the accompanying Condensed Consolidated Balance Sheet.

⁽³⁾	Included in “Other long-term liabilities” in the accompanying Condensed Consolidated Balance Sheet.

The following tables summarize the accrued liability associated with the Third Quarter 2010 Exit Plan’s exit or disposal activities and related charges for the nine months ended September 30, 2012 and 2011 (in thousands):


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Nine Months Ended September 30 2012		Cash Payments			Other Non-Cash Changes ⁽²⁾		Ending Accrual at September 30, 2012
Lease obligations and facility exit costs	$	3,427	$	—	$	(818	)	$	—	$	2,609


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Nine Months Ended September 30, 2011 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾		Ending Accrual at September 30, 2011
Lease obligations and facility exit costs	$	6,141	$	249	$	(1,973	)	$	5	$	4,422

⁽¹⁾	During the nine months ended September 30, 2011, the Company recorded additional lease termination costs, which are included in “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾	Effect of foreign currency translation.

ICT Restructuring Plan [Member]

Summary of Accrued Liability Associated with the Company's Exit Plans

The following table summarizes the accrued liability associated with the ICT Restructuring Plan’s exit or disposal activities for the three months ended September 30, 2011 (none in the comparable period in 2012) (in thousands):


	Beginning Accrual at July 1, 2011		Charges (Reversals) for the Three Months Ended September 30, 2011		Cash Payments			Other Non-Cash Changes ⁽¹⁾			Ending Accrual at September 30, 2011		Short-term		Long-term
Lease obligations and facility exit costs	$	507	$	—	$	(28	)	$	(13	)	$	466	$	466	$	—

⁽¹⁾	Effect of foreign currency translation.

The following table summarizes the accrued liability associated with the ICT Restructuring Plan’s exit or disposal activities for the nine months ended September 30, 2011 (none in the comparable period in 2012) (in thousands):


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Nine Months Ended September 30, 2011 ⁽¹⁾			Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at September 30, 2011
Lease obligations and facility exit costs	$	1,462	$	(262	)	$	(721	)	$	(13	)	$	466

⁽¹⁾	During the nine months ended September 30, 2011, the Company reversed accruals related to the final settlement of termination costs, which reduced “General and administrative” costs in the accompanying Condensed Consolidated Statement of Operations.

⁽²⁾	Effect of foreign currency translation.

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details