Restructuring Expense (Tables)

12 Months Ended

Dec. 31, 2011

	Charge in 2003		Cash payments in 2003			Non-cash write-off in 2003			Liability as of December 31, 2003

	(in thousands)
Lease restructuring and other operating lease expense	$	84,726	$	(15,200	)	$	—		$	69,526
Employee severance, benefits and related costs		2,616		(2,616	)		—			—
Leasehold improvements and asset impairments		4,482		—			(4,482	)		—

Total	$	91,824	$	(17,816	)	$	(4,482	)	$	69,526

	Restructuring Liability

	2011			2010			2009			2004-2011
	(in thousands)
Liability, beginning of the period	$	29,595		$	34,017		$	34,064		$	69,526
Cash payments		(14,904	)		(14,759	)		(14,924	)		(148,844	)
Cash received from subleases		9,548			8,836			8,637			55,014
Credit for portion of facility Vertex decided to occupy in 2005		—			—			—			(10,018	)
Restructuring expense		2,074			1,501			6,240			60,635

Liability, end of the period	$	26,313		$	29,595		$	34,017		$	26,313

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details