RESTRUCTURING CHARGES, NET (Tables)

12 Months Ended

Dec. 31, 2013

For the years ended December 31, 2011, 2012, and 2013, restructuring charges, net was comprised of the following (in thousands):


	Year Ended December 31, 2011		Year Ended December 31, 2012
	Restructuring Plans Prior to 2012		Restructuring Plans Prior to 2012		Q2’12 Restructuring Plan			Q4’12 Korea Business Closure		Total
Employee severance pay and related costs	$	12,965	$	1,169	$	96,537		$	4,998	$	102,704
Non-cancelable lease, contract terminations, and other charges		10,251		8,462		9,541			8,996		26,999
Other non-cash charges, net		990		—		40,462			69,434		109,896

Sub-total before accelerations (reversals) of stock-based compensation expense		24,206		9,631		146,540			83,428		239,599
Accelerations (reversals) of stock-based compensation expense		214		—		(3,429	)		—		(3,429	)

Restructuring charges, net	$	24,420	$	9,631	$	143,111		$	83,428	$	236,170


	Year Ended December 31, 2013
	Restructuring Plans Prior to 2012			Q2’12 Restructuring Plan			Q4’12 Korea Business Closure			Q4’13 Restructuring Plan		Total
Employee severance pay and related costs (reversals)	$	(459	)	$	(15,401	)	$	(103	)	$	5,144	$	(10,819	)
Non-cancelable lease, contract terminations, and other charges		13,894			164			(20	)		—		14,038
Other non-cash charges		—			—			547			—		547

Restructuring charges (reversal), net	$	13,435		$	(15,237	)	$	424		$	5,144	$	3,766

For the years ended December 31, 2011, 2012, and 2013, restructuring charges, net consists of the following (in thousands):


	Year Ended December 31, 2011
	Restructuring Plans Prior to 2012
Americas	$	22,244
EMEA		952
Asia Pacific		1,224

Restructuring charges, net	$	24,420


	Year Ended December 31, 2012
	Restructuring Plans Prior to 2012			Q2’12 Restructuring Plan		Q4’12 Korea Business Closure		Total
Americas	$	9,834		$	92,789	$	—	$	102,623
EMEA		(617	)		45,977		—		45,360
Asia Pacific		414			4,345		83,428		88,187

Restructuring charges, net	$	9,631		$	143,111	$	83,428	$	236,170


	Year Ended December 31, 2013
	Restructuring Plans Prior to 2012		Q2’12 Restructuring Plan			Q4’12 Korea Business Closure		Q4’13 Restructuring Plan		Total
Americas	$	8,212	$	(7,641	)	$	—	$	—	$	571
EMEA		4,716		(6,998	)		—		5,144		2,862
Asia Pacific		507		(598	)		424		—		333

Restructuring charges, net	$	13,435	$	(15,237	)	$	424	$	5,144	$	3,766

The activity in the Company’s restructuring accruals for the years ended December 31, 2012 and 2013 is summarized as follows (in thousands):


	Restructuring Plans Prior to 2012			Q2’12 Restructuring Plan			Q4’12 Korea Business Closure			Q4’13 Restructuring Plan			Total
Balance as of January 1, 2012	$	49,127		$	—		$	—		$	—		$	49,127
Employee severance pay and related costs		5,924			128,701			4,998			—			139,623
Non-cash reversals of stock-based compensation expense		—			(3,429	)		—			—			(3,429	)
Non-cancelable lease, contract termination, and other charges		8,792			9,997			8,996			—			27,785
Other non-cash charges, net		—			40,462			69,434			—			109,896
Changes in estimates and reversals of previous charges		(5,085	)		(32,620	)		—			—			(37,705	)

Restructuring charges, net for the year ended December 31, 2012	$	9,631		$	143,111		$	83,428		$	—		$	236,170
Cash paid		(30,746	)		(68,018	)		(4,307	)		—			(103,071	)
Non-cash reversals of stock-based compensation expense		—			3,429			—			—			3,429
Other non-cash charges, net		(232	)		(40,148	)		(69,157	)		—			(109,537	)
Foreign currency		(64	)		(3,325	)		138			—			(3,251	)

Balance as of December 31, 2012	$	27,716		$	35,049		$	10,102		$	—		$	72,867
Employee severance pay and related costs		28			6,722			443			5,144			12,337
Non-cancelable lease, contract termination, and other charges		14,407			164			1,251			—			15,822
Other non-cash charges		—			—			547			—			547
Changes in estimates and reversals of previous charges		(1,000	)		(22,123	)		(1,817	)		—			(24,940	)

Restructuring charges (reversals), net for the year ended December 31, 2013	$	13,435		$	(15,237	)	$	424		$	5,144		$	3,766
Cash paid		(19,082	)		(16,829	)		(9,471	)		(624	)		(46,006	)
Other non-cash charges		—			—			(547	)		—			(547	)
Foreign currency		280			(218	)		(171	)		125			16

Balance as of December 31, 2013	$	22,349		$	2,765		$	337		$	4,645		$	30,096

As of December 31, restructuring accruals were included in the Company’s consolidated balance sheets as follows (in thousands):


	2012		2013
Accrued expenses and other current liabilities	$	57,642	$	21,741
Capital lease and other long-term liabilities		15,225		8,355

Total restructuring accruals	$	72,867	$	30,096

As of December 31, restructuring accruals by segment consisted of the following (in thousands):


	2012		2013
Americas	$	42,689	$	18,078
EMEA		18,144		11,284
Asia Pacific		12,034		734

Total restructuring accruals	$	72,867	$	30,096