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Restructuring Charges
 12 Months Ended
Sep. 30, 2012
Restructuring [Abstract]  
Restructuring Charges
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 charges reserve activity for the three years ended September 30, 2012:
 
 
 
 
For the year ended September 30, 2012
 
 
 
 
 
2012 Restructuring Charges
 
 
 
Historical Restructuring Charges
 
Employee Severance
and Related Benefits
 
Facility Closures
and Other Costs
 
Consolidated Total
 
(in thousands)
Balance, October 1, 2009
$
15,775

 
$
—

 
$
—

 
$
15,775

Cash disbursements
(14,510
)
 
—

 
—

 
(14,510
)
Foreign currency impact
(100
)
 
—

 
—

 
(100
)
Balance, September 30, 2010
1,165

 
—

 
—

 
1,165

Cash disbursements
(502
)
 
—

 
—

 
(502
)
Foreign currency impact
3

 
—

 
—

 
3

Balance, September 30, 2011
666

 
—

 
—

 
666

Charges to operations
(187
)
 
24,391

 
724

 
24,928

Cash disbursements
(269
)
 
(20,401
)
 
(277
)
 
(20,947
)
Foreign currency impact
—

 
(192
)
 
6

 
(186
)
Balance, September 30, 2012
$
210

 
$
3,798

 
$
453

 
$
4,461


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.