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RESTRUCTURING EXPENSE

9 Months Ended

Sep. 30, 2012

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 are as follows (in thousands):

	Balance at 12/31/2011		Accretion Expense		Net Cash Payments			Adjustments		Balance at 9/30/2012
Lease and contract termination costs	$	1,491	$	112	$	(365	)	$	53	$	1,291

We reversed $45,000 of lease termination costs during the three months ended September 30, 2012 due to changes in our estimate of sublease income as a result of our entering into a new sublease agreement. We incurred $53,000 of lease termination costs during the nine months ended September 30, 2012 due to ceasing the use of some of our office facilities and changes in the estimate of sublease income as a result of our entering into a new sublease agreement. There were no restructuring charges or reversals during the three and nine months ended September 30, 2011.

- 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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