During the second quarter of fiscal 2011, the Company incurred pre-tax expenses of $1.0 million associated principally with leased office space at its former Houston, TX office, which was closed during the second quarter of fiscal 2010. The Company recorded this expense in the second quarter of 2011 in selling, general and administrative expenses for a change in the estimate of the future minimum lease payments and related exit costs through the end of the remaining lease term, net of expected future sublease rental income measured at fair value. This estimated expense required management to make assumptions regarding the estimate of the duration of future vacancy periods, the amount and timing of future settlement payments, and the amount and timing of potential sublease income.

The restructuring expenses for the fiscal year to date period ended July 2, 2011 and the reserve balance as of July 2, 2011 were as follows (in thousands):

	Office Vacancies			Employee Workforce Reduction			Total Restructuring

Balance at January 1, 2011	$	4,476		$	951		$	5,427
Charges incurred in the fiscal year to date period ended July 2, 2011		1,020			—			1,020
Amounts paid in the fiscal year to date period ended July 2, 2011		(1,251	)		(608	)		(1,859	)
Adjustments and effect of foreign currency translation in the fiscal year to date period ended July 2, 2011		(37	)		(294	)		(331	)

Balance at July 2, 2011	$	4,208		$	49		$	4,257

On the accompanying balance sheet as of July 2, 2011, the reserve balance of $4.3 million was classified as follows: $2.9 million in "deferred rent and other non-current liabilities", $1.3 million in "current portion of deferred rent" and $0.1 million in "accrued expenses".

During the second quarter of fiscal 2010, the Company incurred pre-tax expenses of $5.0 million associated principally with employee workforce reductions of approximately $4 million, which were classified primarily in costs of sales, and office space reductions of approximately $1 million, which were classified primarily in selling, general and administrative expenses. These actions were designed to reduce costs, increase utilization, and better align staffing levels with revenue. The restructuring expenses for the fiscal year to date period ended May 14, 2010 and the reserve balance as of May 14, 2010 were as follows (in thousands):

	Divested Operations			Office Vacancies			Employee Workforce Reduction			Total Restructuring

Balance at November 28, 2009	$	55		$	2,158		$	1,266		$	3,479
Charges incurred in the fiscal year to date period ended May 14, 2010		(84	)		966			4,160			5,042
Amounts paid in the fiscal year to date period ended May 14, 2010		—			(768	)		(2,821	)		(3,589	)
Adjustments and effect of foreign currency translation in the fiscal year to date period ended May 14, 2010		218			(51	)		(34	)		133

Balance at May 14, 2010	$	189		$	2,305		$	2,571		$	5,065