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Restructuring and Related Charges and Impairment Loss
 12 Months Ended
Dec. 31, 2011
Restructuring and Related Charges and Impairment Loss [Abstract]  
Restructuring and Related Charges and Impairment Loss
10.           Restructuring and Related Charges and Impairment Loss

In November 2011, we began a restructuring of the Company (the “2011 Restructuring”), which was largely completed by the end of fiscal 2011, primarily focused on aligning our capacity requirements and organizational structure following CIGNA's decision to wind down its contract beginning in 2012.  Through December 31, 2011, we had incurred cumulative net cash and non-cash charges of approximately $9.0 million, which primarily consisted of one-time termination benefits and costs associated with capacity reduction.  For the year ended December 31, 2011, these charges were presented as a separate line item in the consolidated statement of operations.  We do not expect to incur significant additional costs or adjustments related to this restructuring.

In November 2010, we began a restructuring of the Company (the “2010 Restructuring”), which was largely completed by the end of fiscal 2010, primarily focused on aligning resources with current and emerging markets and consolidating operating capacity.  We do not expect to incur significant additional costs or adjustments related to this restructuring.

The change in accrued restructuring and related charges related to the 2011 Restructuring and 2010 Restructuring activities described above during the year ended December 31, 2011 were as follows:

 
(In 000s)
 
2011
   
2010
         
     
Restructuring (1)
   
Restructuring (2)
   
Total
   
 
Accrued restructuring and related charges at January 1, 2011
$
-
 
$
7,607
 
$
7,607
   
 
Additions
 
8,430
   
-
   
8,430
   
 
Payments
 
(4
)
 
(5,124
)
 
(5,128
)
 
 
Adjustments
 
-
   
(900
)
 
(900
)
 
 
Accrued restructuring and related charges at December 31, 2011
$
 
8,426
 
$
 
1,583
   
 
10,009
   

(1) Excludes non-cash charges of approximately $0.6 million, which primarily consisted of share-based compensation costs.

(2) Adjustments resulted primarily from a favorable adjustment to lease termination costs due to a sublease of certain unused office space.

In December 2011, we recorded an impairment loss of $183.3 million which consisted of a goodwill impairment loss of $182.4 million (see Note 3) and an intangible asset write-off of $0.9 million (see Note 4).