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RESTRUCTURING EXPENSE

12 Months Ended

Dec. 31, 2011

3. RESTRUCTURING EXPENSE

During the fourth quarter of 2006, we began a facilities consolidation and restructuring program designed to reduce the overall expense structure in an effort to improve future operating performance. The facilities consolidation and restructuring program was substantially completed by the end of the second quarter of 2007.

Restructuring liabilities along with charges (credits) to expense and payments associated with the facilities consolidation and restructuring program for lease and contract termination costs are as follows (in thousands):

	Balance at Beginning of Year		Accretion Expense		Net Cash Payments			Adjustments			Balance at End of Year

Year ended December 31, 2011	$	1,797	$	166	$	(472	)	$	—		$	1,491
Year ended December 31, 2010	$	2,685	$	240	$	(559	)	$	(569	)	$	1,797

There were no restructuring charges or reversals during the year ended December 31, 2011. We reversed $569,000 of lease termination costs liability during the year ended December 31, 2010 due to changes in the estimate of sublease income, primarily as a result of our entering into agreements with a sublessee to terminate their subleases and re-occupy a portion of the space previously ceased to be used by us, due to our growth and need for additional space.

- 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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