9. Accrued Restructuring and Acquisition Integration Costs

Accrued Restructuring Costs

2011 Restructuring Plan. In order to achieve cost efficiencies and realign our resources and operations, our Board of Directors approved a restructuring plan initiated by management during the fourth quarter of fiscal year 2011. The restructuring charges were primarily related to excess facilities and other corporate actions aimed to increase efficiencies and reduce redundancies, including those arising from recent acquisitions. As of November 30, 2011, the total estimated restructuring costs associated with the restructuring plan were $10.0 million, and consisted of costs associated with employee terminations and exit of excess facilities. These costs are presented as restructuring charges in our Consolidated Statements of Operations. We recognized $8.8 million of restructuring charges during fiscal year 2011, and expect to recognize the remaining expenses in fiscal year 2012. Changes in estimates, if any, will be reflected in our future results of operations. We expect to fulfill our remaining cash obligations associated with this restructuring no later than 2014.

2010 Restructuring Plan. In order to achieve cost efficiencies and realign our resources and operations, our Board of Directors approved a restructuring plan initiated by management during the second quarter of fiscal year 2010. The restructuring charges were primarily related to excess facilities and other corporate actions arising from the recent acquisition of Kabira. As of November 30, 2010, the total estimated restructuring costs associated with the restructuring plan were $7.2 million, and consisted of costs associated with employee terminations and exit of excess facilities. These costs are recognized in accordance with the current guidance on accounting for exit activities and are presented as restructuring charges in our Consolidated Statements of Operations. We recognized $7.0 million of restructuring charges during fiscal year 2010 and $0.1 million during fiscal year 2011. Changes in estimates, if any, will be reflected in our future results of operations as required by the current accounting guidance. We expected to fulfill our remaining cash obligations associated with this restructuring no later than 2013.

Accrued Integration Costs

2009 Acquisition Integration Costs. In connection with our acquisition of DataSynapse in the third quarter of fiscal year 2009, we recorded an accrual of $1.6 million for acquisition integration liabilities. These acquisition integration costs were accounted for under the business combination guidance effective prior to our fiscal year 2010.

2008 Acquisition Integration Costs. In connection with our acquisition of Insightful in the fourth quarter of fiscal year 2008, we recorded an accrual of $3.3 million for acquisition integration liabilities. As of November 30, 2009, all of the obligations related to the Insightful integration were satisfied. These acquisition integration costs were accounted for under the business combination guidance effective prior to our fiscal year 2010.

2002 Headquarter Restructuring Plan. In fiscal year 2002, we implemented a restructuring plan to align our cost structure with changing market conditions. Restructuring charges totaling $49.3 million consisted of $47.6 million related to consolidation of our headquarter facilities and $1.7 million related to headcount reductions. At the end of fiscal year 2011, all cash obligations were fulfilled.

The following is a summary of activities in accrued restructuring and integration costs for each of the three fiscal years ended November 30, 2011, 2010 and 2009 (in thousands):


	Accrued Excess Facilities												Accrued Severance and Other
	Headquarter Facilities			Acquisition Integration			Restructuring			Subtotal			Acquisition Integration			Restructuring			Subtotal			Total
As of November 30, 2008	$	10,629		$	123		$	—		$	10,752		$	1,414		$	—		$	1,414		$	12,166
Acquisition integration costs		—			579			—			579			1,020			—			1,020			1,599
Adjustment		—			—			—			—			(721	)		—			(721	)		(721	)
Cash utilized		(4,818	)		(302	)		—			(5,120	)		(993	)		—			(993	)		(6,113	)

As of November 30, 2009	$	5,811		$	400		$	—		$	6,211		$	720		$	—		$	720		$	6,931
Acquisition integration costs		—			—			—			159			—			159			159
Restructuring charges		(250	)		—			1,748			1,498			—			5,455			5,455			6,953
Cash utilized		(5,423	)		(344	)		(824	)		(6,591	)		(868	)		(3,357	)		(4,225	)		(10,816	)

As of November 30, 2010	$	138		$	56		$	924		$	1,118		$	11		$	2,098		$	2,109		$	3,227
Acquisition integration costs		—			—			—			—			—			(242	)		(242	)		(242	)
Restructuring charges		—			—			2,405			2,405			—			6,521			6,521			8,926
Cash utilized		(138	)		(15	)		(547	)		(700	)		(11	)		(3,358	)		(3,369	)		(4,069	)

As of November 30, 2011	$	—		$	41		$	2,782		$	2,823		$	—		$	5,019		$	5,019		$	7,842

As of November 30, 2011, $1.1 million of the $7.8 million accrued restructuring were classified as long-term liabilities based on our current expectation that the lease payments will be paid over the remaining term of the related leases.