RESTRUCTURING AND OTHER CHARGES, NET

The following tables summarize the restructuring and other charges (“ROTC”) recorded in the three months ended October 31, 2013 and October 31, 2012:



	Three Months Ended Oct 31, 2013
	Restructuring (1)			Other (Gains)/Charges (2)		Total
Severance benefits and other employment contract obligations	$	3,115		$	442	$	3,557
Professional fees and other costs, net of receipt of insurance claim payments	1,243			142		1,385
Loss on sale and impairment of assets, net	—			160		160
Environmental matters	—			4,440		4,440
Reversal of excess restructuring reserves	(344		)	—		(344		)
	$	4,014		$	5,184	$	9,198

Cash	$	4,014		$	5,024	$	9,038
Non-cash	—			160		160
	$	4,014		$	5,184	$	9,198



	Three Months Ended Oct 31, 2012
	Restructuring (1)			Other (Gains)/ Charges (2)		Total
Severance benefits and other employment contract obligations	$	3,279		$	—	$	3,279
Professional fees and other costs, net of receipt of insurance claim payments	443			699		1,142
Loss on sale and impairment of assets, net	43			—		43
Reversal of excess restructuring reserves	(190		)	—		(190		)
	$	3,575		$	699	$	4,274

Cash	$	3,532		$	699	$	4,231
Non-cash	43			—		43
	$	3,575		$	699	$	4,274

(1) Restructuring:

In fiscal year 2012, the Company announced a multi-year strategic cost reduction initiative (“structural cost improvement initiative”). This initiative impacts both segments as well as the Corporate Services Group. The goal of this initiative is to properly position the Company's cost structure globally to perform in the current economic environment without adversely impacting its growth or innovation potential.

Key components of the structural cost improvement initiative include:


•	the strategic alignment of manufacturing, sales and R&D facilities to cost-effectively deliver high-quality products and superior service to the Company's customers worldwide,


•	creation of regional shared financial services centers for the handling of accounting transaction processing and other accounting functions,


•	reorganization of sales functions, to more cost- efficiently deliver superior service to the Company's customers globally, and


•	reductions in headcount across all functional areas, enabled by efficiencies gained through the Company's ERP systems as well as in order to align to economic conditions.

Restructuring charges recorded in the three months ended October 31, 2013 and October 31, 2012 primarily reflect the expenses incurred in connection with the Company’s structural cost improvement initiative as discussed above.

(2) Other (Gains) / Charges:

Environmental Matters: As discussed in Note 5, Contingencies and Commitments, in the three months ended October 31, 2013, the Company increased its previously established environmental reserve related to a matter in Pinellas Park, Florida.

The following table summarizes the activity related to restructuring liabilities recorded for the Company’s structural cost improvement initiative which began in fiscal year 2012:



	Severance			Other			Total

Original charge	$	61,852		$	3,448		$	65,300
Utilized	(27,365		)	(2,798		)	(30,163		)
Translation	(123		)	(47		)	(170		)
Balance at Jul 31, 2012	$	34,364		$	603		$	34,967
Additions	21,637			2,840			24,477
Utilized	(29,574		)	(1,936		)	(31,510		)
Reversal of excess reserves	(500		)	(57		)	(557		)
Translation	313			23			336
Balance at Jul 31, 2013	$	26,240		$	1,473		$	27,713
Additions	3,115			1,243			4,358
Utilized	(8,650		)	(823		)	(9,473		)
Reversal of excess reserves	(277		)	(67		)	(344		)
Translation	327			42			369
Balance at Oct 31, 2013	$	20,755		$	1,868		$	22,623

Excluded from the table above are restructuring liabilities relating to restructuring plans initiated in fiscal year 2010. At October 31, 2013, the balance of these liabilities was $233.