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

The following table summarizes the Company’s short-term and long-term accrued liabilities associated with its exit and disposal activities, by plan, as of December 31, 2013 and 2012 (in thousands):


	Americas Fourth Quarter 2011 Exit Plan		EMEA Fourth Quarter 2011 Exit Plan		Fourth Quarter 2010 Exit Plan		Third Quarter 2010 Exit Plan		ICT Restructuring Plan		Total
December 31, 2013
Short-term accrued restructuring liability ⁽¹⁾	$	136	$	131	$	538	$	440	$	—	$	1,245
Long-term accrued restructuring liability ⁽²⁾		376		—		—		1,353		—		1,729

Ending accrual at December 31, 2013	$	512	$	131	$	538	$	1,793	$	—	$	2,974


December 31, 2012
Short-term accrued restructuring liability ⁽¹⁾	$	138	$	197	$	448	$	618	$	—	$	1,401
Long-term accrued restructuring liability ⁽²⁾		544		—		91		1,933		—		2,568

Ending accrual at December 31, 2012	$	682	$	197	$	539	$	2,551	$	—	$	3,969

⁽¹⁾	Included in “Other accrued expenses and current liabilities” in the accompanying Consolidated Balance Sheets.

⁽²⁾	Included in “Other long-term liabilities” in the accompanying Consolidated Balance Sheets.

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

The following tables summarize the accrued liability associated with the Americas Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges for the years ended December 31, 2013 and 2012 (none in 2011) (in thousands):


	Beginning Accrual at January 1, 2013		Charges (Reversals) for the Year Ended December 31, 2013		Cash Payments			Other Non-Cash Changes		Ending Accrual at December 31, 2013
Lease obligations and facility exit costs	$	682	$	—	$	(170	)	$	—	$	512


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Year Ended December 31, 2012 ⁽¹⁾		Cash Payments			Other Non-Cash Changes		Ending Accrual at December 31, 2012
Lease obligations and facility exit costs	$	—	$	1,365	$	(683	)	$	—	$	682

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

The following tables summarize the accrued liability associated with EMEA’s Fourth Quarter 2011 Exit Plan’s exit or disposal activities and related charges (in thousands):


	Beginning Accrual at January 1, 2013		Charges (Reversals) for the Year Ended December 31, 2013 ⁽¹⁾			Cash Payments			Other Non-Cash Changes ⁽²⁾		Ending Accrual at December 31, 2013
Lease obligations and facility exit costs	$	—	$	—		$	—		$	—	$	—
Severance and related costs		187		(56	)		(8	)		8		131
Legal-related costs		10		—			(10	)		—		—

	$	197	$	(56	)	$	(18	)	$	8	$	131


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Year Ended December 31, 2012 ⁽¹⁾			Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2012
Lease obligations and facility exit costs	$	577	$	(568	)	$	(6	)	$	(3	)	$	—
Severance and related costs		4,470		857			(5,134	)		(6	)		187
Legal-related costs		13		89			(91	)		(1	)		10

	$	5,060	$	378		$	(5,231	)	$	(10	)	$	197


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Year Ended December 31, 2011 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2011
Lease obligations and facility exit costs	$	—	$	587	$	—		$	(10	)	$	577
Severance and related costs		—		5,185		(653	)		(62	)		4,470
Legal-related costs		—		21		(8	)		—			13

	$	—	$	5,793	$	(661	)	$	(72	)	$	5,060

⁽¹⁾

During 2013, the Company reversed accruals related to the final settlement of severance and related costs and legal-related costs for the Netherlands site, which reduced “General and administrative” costs in the accompanying Consolidated Statement of Operations. During 2012, the Company reversed accruals related to the final settlement of lease obligations and facility exit costs for the Ireland site, which reduced “General and administrative” costs in the accompanying Consolidated Statement of Operations. Additionally, during 2012, the Company recorded additional severance and related costs and legal-related costs subsequent to the charges recorded in 2011 as part of the initiation of the Fourth Quarter 2011 Exit Plan in EMEA.

⁽²⁾	Effect of foreign currency translation.

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 (in thousands):


	Beginning Accrual at January 1, 2013		Charges (Reversals) for the Year Ended December 31, 2013 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2013
Lease obligations and facility exit costs	$	539	$	318	$	(339	)	$	20		$	538


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Year Ended December 31, 2012		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2012
Lease obligations and facility exit costs	$	835	$	—	$	(300	)	$	4		$	539


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Year Ended December 31, 2011 ⁽¹⁾		Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2011
Lease obligations and facility exit costs	$	1,711	$	70	$	(886	)	$	(60	)	$	835

⁽¹⁾

During 2013, the Company recorded additional lease obligations and facility exit costs for the Ireland site’s lease restoration. During 2011, the Company recorded additional lease obligations and facility exit costs. These costs are included in “General and administrative” costs in the accompanying Consolidated Statements of Operations.

⁽²⁾	Effect of foreign currency translation.

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 (in thousands):


	Beginning Accrual at January 1, 2013		Charges (Reversals) for the Year Ended December 31, 2013			Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2013
Lease obligations and facility exit costs	$	2,551	$	—		$	(755	)	$	(3	)	$	1,793


	Beginning Accrual at January 1, 2012		Charges (Reversals) for the Year Ended December 31, 2012 ⁽¹⁾			Cash Payments			Other Non-Cash Changes			Ending Accrual at December 31, 2012
Lease obligations and facility exit costs	$	3,427	$	61		$	(937	)	$	—		$	2,551


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Year Ended December 31, 2011 ⁽¹⁾			Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2011
Lease obligations and facility exit costs	$	6,141	$	(276	)	$	(2,443	)	$	5		$	3,427

⁽¹⁾

During 2012, the Company recorded additional lease obligations due to an unanticipated lease termination penalty, which are included in “General and administrative” costs in the accompanying Consolidated Statement of Operations. During 2011, the Company reversed accruals related to lease termination costs due to an unanticipated sublease at one of the sites, which reduced “General and administrative” costs in the accompanying Consolidated Statement of Operations. This amount was partially offset by additional lease termination costs for one of the sites.

⁽²⁾	Effect of foreign currency translation.

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 (none in 2013 and 2012) (in thousands):


	Beginning Accrual at January 1, 2011		Charges (Reversals) for the Year Ended December 31, 2011 ⁽¹⁾			Cash Payments			Other Non-Cash Changes ⁽²⁾			Ending Accrual at December 31, 2011
Lease obligations and facility exit costs	$	1,462	$	(276	)	$	(1,139	)	$	(47	)	$	—

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

⁽²⁾	Effect of foreign currency translation.