2.4.0.8060900 - Disclosure - RESTRUCTURINGtruefalsefalse1false falsefalsec20121001to20130630http://www.sec.gov/CIK0001045150duration2012-10-01T00:00:002013-06-30T00:00:001true 1us-gaap_RestructuringAndRelatedActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0RESTRUCTURING [Abstract]2false 2us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00<div style="font-family: Arial; font-size: 10pt;"><div style="text-align: left; font-family: Arial; color: #000000; font-size: 10pt; font-weight: bold;">NOTE 9—RESTRUCTURING</div><div><br /></div><div style="text-align: justify; font-family: Arial; color: #000000; font-size: 10pt;">During the quarter ended December 31, 2011, we moved our principal executive offices from Reston, Virginia to Norcross, Georgia to reduce general and administrative costs and take advantage of the electronic payments industry employee resources in the Atlanta area. We incurred total expenses of approximately $1.6 million, including $0.1 million of employee relocation cost and $1.5 million of facilities related restructuring cost during the year ended September 30, 2012. We vacated and sublet our Reston, Virginia facility as of December 31, 2011. In connection with vacating and subletting our Reston, Virginia </div><div style="text-align: justify; font-family: Arial; color: #000000; font-size: 10pt;"> </div><div style="text-align: justify; font-family: Arial; color: #000000; font-size: 10pt;">facility in December 2011 we wrote off certain balances associated with our original lease agreement including net leasehold improvements of $1.0 million, and deferred rent. We also recorded an obligation for the remaining lease payments less expected sublease income.</div><div><br /></div><div style="text-align: justify; font-family: Arial; color: #000000; font-size: 10pt;">During the quarter ended June 30, 2013, one of our subtenants in our Reston, Virginia facility defaulted on its lease and vacated the premises.  We have re-sublet the space during the fourth fiscal quarter.  In connection with this event, we have taken a restructuring cha<font style="background-color: #ffffff; font-family: Arial; font-size: 10pt;">rge of $0.3 milli</font>on within the General and administrative line in our Consolidated Statements of Operations, based on the change in our estimated costs and payments.</div><div><br /></div><div style="text-align: justify; font-family: Arial; color: #000000; font-size: 10pt;">Our Reston, Virginia facility lease ends in April 2018. For fiscal 2012 we received $0.2 million in sublease payments. We expect to receive $2.8 million in future sublease payments over the terms of the current and new subleases. The restructuring charges are recorded in General and administrative expense in the accompanying Consolidated Statements of Operations and are presented within the Payment Solutions reporting segment.</div><div><br /></div><div><br /></div><div style="text-align: justify; font-family: Arial; color: #000000; font-size: 10pt;">The restructuring reserve is recorded within other accrued liabilities and other long term liabilities in the Consolidated Balance Sheets.  The following table summarizes restructuring liabilities activity associated with Continuing Operations for the nine months ended June 30, 2013:</div><div><br /></div><table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Arial; font-size: 10pt;"><tr><td valign="bottom" style="padding-bottom: 2px; vertical-align: bottom;"><div style="text-align: left; font-style: italic; font-family: Arial; color: #000000; font-size: 7pt;">(in thousands)</div></td><td valign="bottom" style="padding-bottom: 2px; vertical-align: bottom;"> </td><td colspan="2" valign="bottom" style="border-bottom: #000000 2px solid; vertical-align: bottom;"><div style="text-align: center; font-family: Arial; color: #000000; font-size: 8pt; font-weight: bold;">Severance</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 2px; vertical-align: bottom;"> </td><td colspan="2" valign="bottom" style="border-bottom: #000000 2px solid; vertical-align: bottom;"><div style="text-align: center; font-family: Arial; color: #000000; font-size: 8pt; font-weight: bold;">Relocation</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 2px; vertical-align: bottom;"> </td><td colspan="2" valign="bottom" style="border-bottom: #000000 2px solid; vertical-align: bottom;"><div style="text-align: center; font-family: Arial; color: #000000; font-size: 8pt; font-weight: bold;">Facilities closures</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 2px; vertical-align: bottom;"> </td><td colspan="2" valign="bottom" style="border-bottom: #000000 2px solid; vertical-align: bottom;"><div style="text-align: center; font-family: Arial; color: #000000; font-size: 8pt; font-weight: bold;">Total</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; vertical-align: bottom;"> </td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 52%; vertical-align: bottom;"><div style="text-align: left; font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">Balance at September 30, 2012</div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">1,219</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">1,219</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 52%; vertical-align: bottom;"><div style="text-align: left; font-family: Arial; color: #000000; margin-left: 13.5pt; font-size: 9pt;">Cash payments</div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">(264</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">)</div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">(264</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">)</div></td></tr><tr><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 52%; vertical-align: bottom;"><div style="text-align: left; font-family: Arial; color: #000000; margin-left: 13.5pt; font-size: 9pt;">Additions</div></td><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">292</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt;">292</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 52%; vertical-align: bottom;"><div> </div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"> </td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"> </td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"> </td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: bottom;"> </td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: bottom;"> </td></tr><tr><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 52%; vertical-align: bottom;"><div style="text-align: left; font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">Balance at June 30, 2013</div></td><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">—</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">1,247</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: left; background-color: #cceeff; width: 1%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">$</div></td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: right; background-color: #cceeff; width: 9%; vertical-align: bottom;"><div style="font-family: Arial; color: #000000; font-size: 9pt; font-weight: bold;">1,247</div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: bottom;"> </td></tr></table><div><br /></div></div>falsefalsefalsenonnum:textBlockItemTypenaThe 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.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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