Special Charges—The following is a summary of the components of special charges:



Three months ended April 30,	2013		2012
Employee severance and related costs	$	2,079	$	988
Other costs, net	4		159
Total special charges	$	2,083	$	1,147

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 benefits 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 26% of the employee severance and related costs for the three months ended April 30, 2013 were paid during the period. We expect to pay the remainder during the fiscal year ending January 31, 2014. Substantially all of the employee severance and related costs for the three months ended April 30, 2012 were paid during the fiscal year ending January 31, 2013. There have been no significant modifications to the amount of these charges.

Accrued special charges are included in accrued and other liabilities and other long-term liabilities in the condensed consolidated balance sheets. The following table shows changes in accrued special charges during the three months ended April 30, 2013:



	Accrued special charges as of		Charges during the three months ended		Adjustments (payments) during the three months ended			Accrued special charges as of
	January 31, 2013		April 30, 2013		April 30, 2013			April 30, 2013		(1	)
Employee severance and related costs	$	2,028	$	2,079	$	(2,119	)	$	1,988
Other costs, net	2,889		4		244			3,137
Total accrued special charges	$	4,917	$	2,083	$	(1,875	)	$	5,125


⁽¹⁾	Of the $5,125 total accrued special charges as of April 30, 2013, $2,110 represents the long-term portion, which primarily includes accrued lease termination fees and other facility costs, net of sublease income and other long-term costs. The remaining balance of $3,015 represents the short-term portion of accrued special charges.