BUSINESS REORGANIZATION EXPENSES

In April 2014, the Company engaged AlixPartners, LLP, a premier consulting firm in the areas of organization design and operational improvements, to assist management in a comprehensive assessment of the Company’s organization and operations. The engagement of AlixPartners was focused on identifying opportunities to better align the Company's organizational model to support future growth, and to identify actions that can improve operating efficiencies and effectiveness. In conjunction with AlixPartners review, the Company's Board of Directors approved a program to restructure and realign the Company's cost base with current and anticipated future market conditions. The program approved by the Board involves restructuring actions for optimizations of existing real estate and global workforce, including integration of support services and systems at the regional and corporate level ("2014 Plan"). These initiatives are expected to result in a restructuring charge of up to $7,000, which is expected to be taken from fiscal 2014 through 2015, depending on the timing of other strategic actions, such as the sale of the Company's Legal eDiscovery business and formulation of action plans.

In addition to the 2014 Plan, the Company also incurred certain business exit costs in connection with the discontinued operations in Legal eDiscovery and Sweden ("Discontinued Operations Exit Plan"). Business exit costs associated with the Discontinued Operations Exit Plan primarily consisted of employee termination benefits and costs for elimination of contracts for certain discontinued services and locations.

The Company’s Board previously approved other reorganization plans in 2012, 2009, 2008 and 2006 (“Previous Plans”) to streamline the Company’s support operations. The Previous Plans included actions to reduce support functions to match them to the scale of the business, to exit underutilized properties and to eliminate contracts for certain discontinued services. These actions resulted in costs for lease termination payments, employee termination benefits and contract cancellations.

For the nine months ended September 30, 2014, restructuring charges associated with these initiatives primarily included employee separation costs for 16 positions in Asia Pacific under the 2012 Plan, employee separation costs for 42 positions in Asia Pacific, Europe and U.S. Corporate under the 2014 Plan and Discontinued Operations Exit Plan, and lease termination payments for rationalized offices in the U.S. and Australia under the 2012 Plan.

Business reorganization expenses for the three and nine months ended September 30, 2014 and 2013 by plan were as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Business reorganization expenses from continuing operations
Previous Plans	$	—	$	—	$	—	$	36
2012 Plan	50		594		1,282		3,767
2014 Plan	744		—		744		—
Total business reorganization expenses from continuing operations	$	794	$	594	$	2,026	$	3,803
Business reorganization expenses from discontinued operations	$	963	$	134	$	963	$	156

The following table contains amounts for Changes in Estimate, Additional Charges and Payments related to prior restructuring plans that were incurred or recovered during the nine months ended September 30, 2014. The amounts in the “Changes in Estimate” and “Additional Charges” columns are classified as business reorganization expenses in the Company’s Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss). Amounts in the “Payments” column represent primarily the cash payments associated with the reorganization plans. Changes in the accrued business reorganization expenses for the nine months ended September 30, 2014 were as follows:



For The Nine Months Ended September 30, 2014	December 31, 2013		Changes in Estimate		Additional Charges		Payments			September 30, 2014
Lease termination payments	$	2,297	$	769	$	88	$	(970	)	$	2,184
Employee termination benefits	1,430		—		1,119		(1,467		)	1,082
Other associated costs	19		—		50		(69		)	—
Total from continuing operations	$	3,746	$	769	$	1,257	$	(2,506	)	$	3,266