Note 17. Restructuring Expense (Tables)

12 Months Ended

Jun. 30, 2012

Schedule of Restructuring and Related Costs

Summary of All Plans



	Accrued June 30, 2011 ⁽³⁾		Fiscal Year Ended June 30, 2012												Accrued June 30, 2012 ⁽³⁾		Total Charges Incurred Since Plan Announcement ⁽⁴⁾		Total Expected Plan Costs ⁽⁴⁾
(Amounts in Thousands)	Accrued June 30, 2011 ⁽³⁾		Amounts Charged Cash		Amounts Charged (Income) Non-cash			Amounts Utilized/ Cash Paid			Adjustments				Accrued June 30, 2012 ⁽³⁾		Total Charges Incurred Since Plan Announcement ⁽⁴⁾		Total Expected Plan Costs ⁽⁴⁾
EMS Segment
FY 2011 Fremont Restructuring Plan
Transition and Other Employee Costs	$	264	$	—	$	15		$	(236	)	$	(43	)		$	—	$	236	$	236
Plant Closure and Other Exit Costs	—		830		—			(561		)	—				269		850		890
Total	$	264	$	830	$	15		$	(797	)	$	(43	)		$	269	$	1,086	$	1,126
FY 2008 European Consolidation Plan
Transition and Other Employee Costs	$	7,694	$	937	$	—		$	(8,506	)	$	(125	)	⁽⁵⁾	$	—	$	20,831	$	20,831
Asset Write-downs (Gain on Sale)	—		—		(148		)	148			—				—		374		374
Plant Closure and Other Exit Costs	—		1,156					(1,156		)	—				—		1,814		1,814
Total	$	7,694	$	2,093	$	(148	)	$	(9,514	)	$	(125	)		$	—	$	23,019	$	23,019
Total EMS Segment	$	7,958	$	2,923	$	(133	)	$	(10,311	)	$	(168	)		$	269	$	24,105	$	24,145
Unallocated Corporate
Other Restructuring Plan ⁽¹⁾	—		99		572			(671		)	—				—		1,436		1,557
Consolidated Total of All Plans	$	7,958	$	3,022	$	439		$	(10,982	)	$	(168	)		$	269	$	25,541	$	25,702



			Fiscal Year Ended June 30, 2011
(Amounts in Thousands)	Accrued June 30, 2010 ⁽³⁾		Amounts Charged Cash		Amounts Charged Non-cash		Amounts Utilized/ Cash Paid			Adjustments			Accrued June 30, 2011 ⁽³⁾
EMS Segment
FY 2011 Fremont Restructuring Plan
Transition and Other Employee Costs	$	—	$	246	$	18	$	—		$	—		$	264
Plant Closure and Other Exit Costs	—		20		—		(20		)	—			—
Total	$	—	$	266	$	18	$	(20	)	$	—		$	264
FY 2008 European Consolidation Plan
Transition and Other Employee Costs	$	9,181	$	619	$	—	$	(2,776	)	$	670	⁽⁵⁾	$	7,694
Plant Closure and Other Exit Costs	—		2		—		(2		)	—			—
Total	$	9,181	$	621	$	—	$	(2,778	)	$	670		$	7,694
Total EMS Segment	$	9,181	$	887	$	18	$	(2,798	)	$	670		$	7,958
Unallocated Corporate
Other Restructuring Plan ⁽¹⁾	—		104		—		(104		)	—			—
Consolidated Total of All Plans	$	9,181	$	991	$	18	$	(2,902	)	$	670		$	7,958



	Accrued June 30, 2009 ⁽³⁾		Fiscal Year Ended June 30, 2010												Accrued June 30, 2010 ⁽³⁾
(Amounts in Thousands)	Accrued June 30, 2009 ⁽³⁾		Amounts Charged (Income) Cash			Amounts Charged Non-cash		Amounts Utilized/ Cash Paid			Adjustments				Accrued June 30, 2010 ⁽³⁾
EMS Segment
FY 2008 European Consolidation Plan
Transition and Other Employee Costs	$	12,288	$	1,673		$	—	$	(3,681	)	$	(1,099	)	⁽⁵⁾	$	9,181
Asset Write-downs	—		—			176		(176		)	—				—
Plant Closure and Other Exit Costs	—		200			—		(200		)	—				—
Total EMS Segment	$	12,288	$	1,873		$	176	$	(4,057	)	$	(1,099	)		$	9,181
Furniture Segment
Other Restructuring Plan ⁽²⁾	—		(83		)	—		83			—				—
Unallocated Corporate
Other Restructuring Plan ⁽²⁾	—		85			—		(85		)	—				—
Consolidated Total of All Plans	$	12,288	$	1,875		$	176	$	(4,059	)	$	(1,099	)		$	9,181


(1)	The Other Restructuring Plan with charges during fiscal years 2012 and 2011 is the Unallocated Corporate Gaylord restructuring plan initiated in fiscal year 2007.


(2)	Other Restructuring Plans with charges during fiscal year 2010 include the Furniture segment office furniture manufacturing consolidation plan initiated in fiscal year 2009 and the Unallocated Corporate Gaylord restructuring plan initiated in fiscal year 2007.


(3)	Accrued restructuring at June 30, 2012 was $0.3 million recorded in current liabilities. At June 30, 2011 accrued restructuring was $8.0 million recorded in current liabilities. At June 30, 2010 accrued restructuring was $9.2 million consisting of $2.5 million recorded in current liabilities and $6.7 million recorded in other long-term liabilities.


(4)	These columns include restructuring plans that were active during fiscal year 2012, including the EMS segment European Consolidation Plan initiated in fiscal year 2008, the EMS segment Fremont Restructuring Plan initiated in fiscal year 2011, and the Unallocated Corporate Gaylord restructuring plan initiated in fiscal year 2007.


(5)	The effect of changes in foreign currency exchange rates within the EMS segment due to revaluation of the restructuring liability is included in this amount.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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