RESTRUCTURING AND OTHER SPECIAL CHARGES

9 Months Ended

Sep. 30, 2013

8.	RESTRUCTURING AND OTHER SPECIAL CHARGES

January 2012 Restructuring

On January 24, 2012, the Company committed to a plan to take a series of strategic restructuring actions. The Company’s decision to adopt the strategic restructuring actions resulted from the Company’s desire to provide itself with more flexibility to invest in marketing and sales activities in order to improve its long-term growth prospects and profitability. Through December 31, 2012, the Company notified approximately 325 associates and approximately 60 associates have voluntarily left the Company, reducing the Company’s workforce by approximately 385 associates. The restructuring actions also included the consolidation of certain office facilities and the impairment of certain fixed assets. The Company will not incur any new charges in the future relating to this program.

The following table displays a roll forward of the January 2012 Restructuring and other special charges and related liability balances:


	Accrual at December 31, 2012		Cash Payments			Accrual at September 30, 2013
Workforce reduction	$	1,191	$	(460	)	$	731
Consolidation of office facilities		3,938		(1,629	)		2,309
Other costs and professional fees		49		(26	)		23

Total	$	5,178	$	(2,115	)	$	3,063

November 2012 Restructuring

On November 8, 2012, the Company announced actions designed to concentrate resources on core businesses within North America and key European and Asian markets with increased spending in marketing and sales. The actions subsequently included (i) the sale of the Careers-China business which was completed on February 5, 2013, (ii) the exiting of the business operations in Latin America and Turkey and (iii) a strategic restructuring inclusive of a reduction in force, office consolidations and impairment of certain assets. Please see Note 9—Discontinued Operations, for more information relating to the sale of the Careers-China business and the exiting of our businesses in Latin America and Turkey.

Through September 30, 2013, the Company notified approximately 400 associates in North America and Europe (excluding discontinued operations). The Company does not expect to incur significant additional charges in future periods relating to this program. The following table displays a roll forward of the November 2012 Restructuring and other special charges and related liability balances:


	Accrual at December 31, 2012		Expense		Cash Payments			Non-Cash Utilization			Accrual at September 30, 2013
Workforce reduction	$	11,902	$	9,645	$	(17,838	)	$	(1,821	)	$	1,888
Consolidation of office facilities		—		6,028		(1,569	)		—			4,459
Impairment of assets		—		3,494		—			(3,494	)		—
Other costs and professional fees		83		828		(720	)		—			191

Total	$	11,985	$	19,995	$	(20,127	)	$	(5,315	)	$	6,538

- 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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