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Restructuring
 9 Months Ended
Jun. 30, 2012
Restructuring [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
Restructuring Charges

In the second quarter of 2012, as part of our strategy to reduce costs and to realign our business, we implemented a restructuring of our business and recorded restructuring charges of $20.8 million. The restructuring charges included $20.0 million for severance and related costs associated with 168 employees notified of termination during the second quarter of 2012 and $0.8 million of charges related to excess facilities. The second quarter employee terminations triggered a curtailment of a non-U.S. pension plan and interim remeasurement of the pension plan's assets and liabilities. The remeasurement resulted in a decrease in the plan's net unrecognized losses of $1.2 million, which was recorded in accumulated other comprehensive income net of tax.

In the third quarter of 2012, we implemented further cost reductions and recorded restructuring charges of $4.1 million. The restructuring charges included $4.5 million for severance and related costs associated with 41 employees notified of termination during the third quarter of 2012 and a $0.4 million benefit related to excess facilities as a result of exiting a restructured facility earlier than originally estimated.

The following table summarizes restructuring accrual activity for the three and nine months ended June 30, 2012:
 
 
Three months ended June 30, 2012
 
Nine months ended June 30, 2012
 
 
Employee Severance and Related Benefits
 
Facility Closures and Related Costs
 
Total
 
Employee Severance and Related Benefits
 
Facility Closures and Related Costs
 
Total
 
 
(in thousands)
Beginning balance
 
$
11,274

 
$
786

 
$
12,060

 
$
—

 
$
—

 
$
—

Charges to operations
 
4,506

 
(380
)
 
4,126

 
24,459

 
469

 
24,928

Cash disbursements
 
(6,221
)
 
(107
)
 
(6,328
)
 
(15,050
)
 
(175
)
 
(15,225
)
Foreign exchange impact
 
(331
)
 
(4
)
 
(335
)
 
(181
)
 
1

 
(180
)
Accrual, June 30, 2012
 
$
9,228

 
$
295

 
$
9,523

 
$
9,228

 
$
295

 
$
9,523


The accrual for facility closures and related costs is included in accrued expenses in the consolidated balance sheet, and the accrual for employee severance and related benefits is included in accrued compensation and benefits in the consolidated balance sheet.