Restructuring Expenses

12 Months Ended

Sep. 30, 2012

12. Restructuring Expenses

During fiscal 2012, we incurred $4.0 million in severance charges due to the elimination of 85 positions mainly within the product and technology organization of the Company. Cash payments for substantially all the severance costs will be paid by the end of our first quarter of fiscal 2013.

During fiscal 2011, we incurred charges totaling $12.4 million as a result of $8.2 million in severance charges due to the elimination of 177 positions throughout the company, and $4.2 million in facilities charges associated with vacating excess leased space primarily in Minnesota and Georgia. Cash payments for substantially all the severance costs were paid during fiscal 2011.

During fiscal 2010, we incurred charges totaling $1.6 million as a result of $0.9 million in facilities charges from adjusting two lease exit accruals due to a reduction in estimated sublease income and $0.7 million in severance charges due to the elimination of 35 positions in the U.S., U.K. and India. Cash payments for the severance costs were paid during fiscal 2011.

The following table summarizes our restructuring accruals associated with the above actions. The current portion and non-current portion was recorded in other accrued current liabilities and other liabilities, respectively, within the accompanying consolidated balance sheets.


	Accrual at September 30, 2009			Expense Additions		Cash Payments			Expense Reversals		Accrual at September 30, 2010
	(In thousands)
Facilities charges	$	3,771		$	875	$	(1,810	)	$	—	$	2,836
Employee separation		—			742		—			—		742

		3,771		$	1,617	$	(1,810	)	$	—		3,578

Less: current portion		(1,361	)									(1,474	)

Non-current	$	2,410									$	2,104


	Accrual at September 30, 2010			Expense Additions		Cash Payments			Expense Reversals		Accrual at September 30, 2011
	(In thousands)
Facilities charges	$	2,836		$	4,226	$	(1,700	)	$	—	$	5,362
Employee separation		742			8,165		(7,873	)		—		1,034

		3,578		$	12,391	$	(9,573	)	$	—		6,396

Less: current portion		(1,474	)									(3,062	)

Non-current	$	2,104									$	3,334


	Accrual at September 30, 2011			Expense Additions		Cash Payments			Expense Reversals		Accrual at September 30, 2012
	(In thousands)
Facilities charges	$	5,362		$	—	$	(2,029	)	$	—	$	3,333
Employee separation		1,034			3,978		(2,541	)		—		2,471

		6,396		$	3,978	$	(4,570	)	$	—		5,804

Less: current portion		(3,062	)									(4,944	)

Non-current	$	3,334									$	860

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References+ Details