RESTRUCTURING EXPENSE

3 Months Ended

Mar. 31, 2013

NOTE 13—RESTRUCTURING EXPENSE

The liabilities at March 31, 2013 and December 31, 2012 are primarily related to lease obligations for call center and corporate office leases exited in 2010, which are expected to be completed by 2015. Restructuring expense and payments against liabilities are as follows (in thousands):

	For The Three Months Ended March 31, 2013
	Employee Termination Costs		Continuing Lease Obligations			Asset Write-offs		Other		Total
Balance, beginning of period	$	—	$	906		$	—	$	—	$	906
Restructuring (income) expense	—		(2		)	—		—		(2		)
Payments (receipts)	—		(123		)	—		—		(123		)
Balance, end of period	$	—	$	782		$	—	$	—	$	782

At March 31, 2013, restructuring liabilities of $0.4 million are included in accrued expenses and other current liabilities and $0.4 million are included in other non-current liabilities in the accompanying consolidated balance sheet. At December 31, 2012, restructuring liabilities of $0.4 million are included in accrued expenses and other current liabilities and $0.5 million are included in other non-current liabilities in the accompanying consolidated balance sheet. We do not expect to incur significant additional costs related to the restructurings noted above.

- 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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