Special Charges

The following is a summary of the components of the special charges:



Year ended January 31,	2013		2012		2011
Employee severance and related costs	$	4,016	$	8,437	$	6,114
Other	2,298		4,737		4,143
Total special charges	$	6,314	$	13,174	$	10,257

Special charges primarily consist of costs incurred for employee terminations due to a reduction of personnel resources driven by modifications of business strategy or business emphasis. Employee severance and related costs include severance benefits, notice pay, and outplacement services. These rebalance charges generally represent the aggregate of numerous unrelated rebalance plans which impact several employee groups, none of which is individually material to our financial position or results of operations. We determine termination benefit amounts based on employee status, years of service, and local statutory requirements. We communicate termination benefits to the affected employees prior to the end of the quarter in which we record the charge. Special charges may also include expenses incurred related to acquisitions, excess facility costs, and asset related charges.

Approximately 60% of the employee severance and related costs for fiscal 2013 were paid during fiscal 2013. We expect to pay the remainder during fiscal 2014. Approximately 61% of the employee severance and related costs for fiscal 2012 were paid during fiscal 2012. Costs remaining as of January 31, 2012 were paid in fiscal 2013. Approximately 66% of the employee severance and related costs for fiscal 2011 were paid during fiscal 2011. Costs remaining as of January 31, 2011 were paid in fiscal 2012. There have been no significant modifications to the amount of these charges.

Other special charges for fiscal 2012 primarily consisted of costs of $4,066 for advisory fees associated with our proxy contest. Other special charges for fiscal 2011 primarily consisted of costs of $2,083 related to advisory fees and leased facility restoration costs of $1,432.

Accrued special charges are included in accrued and other liabilities and other long-term liabilities in the consolidated balance sheets. The following table shows changes in accrued special charges during the year ended January 31, 2013:



	Accrued special charges as of		Charges during the year ended		Payments during the year ended			Accrued special charges as of
	January 31, 2012		January 31, 2013		January 31, 2013			January 31, 2013		₍₁₎
Employee severance and related costs	$	3,668	$	4,016	$	(5,656	)	$	2,028
Other costs	2,811		2,298		(2,220		)	2,889
Accrued special charges	$	6,479	$	6,314	$	(7,876	)	$	4,917


⁽¹⁾	Of the $4,917 total accrued special charges as of January 31, 2013, $2,213 represented the long-term portion, which primarily included accrued lease termination fees and other facility costs, net of sublease income and other long-term costs. The remaining balance of $2,704 represented the short-term portion of accrued special charges.

The following table shows changes in accrued special charges during the year ended January 31, 2012:



	Accrued special charges as of		Charges during the year ended		Payments during the year ended			Accrued special charges as of
	January 31, 2011		January 31, 2012		January 31, 2012			January 31, 2012		₍₁₎
Employee severance and related costs	$	2,664	$	8,437	$	(7,433	)	$	3,668
Other costs	4,266		4,737		(6,192		)	2,811
Accrued special charges	$	6,930	$	13,174	$	(13,625	)	$	6,479


⁽¹⁾	Of the $6,479 total accrued special charges as of January 31, 2012, $2,173 represented the long-term portion, which primarily included accrued lease termination fees and other facility costs, net of sublease income. The remaining balance of $4,306 represented the short-term portion of accrued special charges.

The following table shows changes in accrued special charges during the year ended January 31, 2011:



	Accrued special charges as of		Charges during the year ended		Payments during the year ended			Accrued special charges as of
	January 31, 2010		January 31, 2011		January 31, 2011			January 31, 2011		₍₁₎
Employee severance and related costs	$	2,616	$	6,114	$	(6,066	)	$	2,664
Other costs	6,408		4,143		(6,285		)	4,266
Accrued special charges	$	9,024	$	10,257	$	(12,351	)	$	6,930


⁽¹⁾	Of the $6,930 total accrued special charges as of January 31, 2011, $1,201 represented the long-term portion, which primarily included accrued lease termination fees and other facility costs, net of sublease income. The remaining balance of $5,729 represented the short-term portion of accrued special charges.