Restructuring

The following table provides a summary of activity for all of the restructuring actions, which are detailed further below (in thousands):



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2013	$	1,184		$	1,368		$	2,552
Costs incurred	579			1,715			2,294
Cash disbursements	(1,316		)	(1,859		)	(3,175		)
Translation adjustments and other	(31		)	3			(28		)
Balance, November 30, 2014	$	416		$	1,227		$	1,643
Costs incurred	5,567			7,422			12,989
Cash disbursements	(690		)	(5,653		)	(6,343		)
Asset impairment	(4,962		)	—			(4,962		)
Translation adjustments and other	81			(47		)	34
Balance, November 30, 2015	$	412		$	2,949		$	3,361
Costs incurred	319			1,373			1,692
Cash disbursements	(633		)	(2,906		)	(3,539		)
Translation adjustments and other	9			27			36
Balance, November 30, 2016	$	107		$	1,443		$	1,550

2016 Restructuring

During the fourth quarter of fiscal year 2016, our management approved, committed to and initiated plans to make strategic changes to our organization as a result of the appointment of our new Chief Executive Officer during the period. In connection with the new organizational structure, we eliminated the positions of Chief Product Officer and Chief Revenue Officer.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation).

As part of this fourth quarter restructuring, for the fiscal year ended November 30, 2016, we incurred expenses of $1.5 million. The expenses are recorded as restructuring expenses in the consolidated statements of operations.

A summary of activity for this restructuring action is as follows (in thousands):



	Excess Facilities and Other Costs		Employee Severance and Related Benefits			Total
Balance, December 1, 2015	$	—	$	—		$	—
Costs incurred	—		1,482			1,482
Cash disbursements	—		(67		)	(67		)
Balance, November 30, 2016	$	—	$	1,415		$	1,415

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through the fourth quarter of fiscal year 2017. As a result, the total amount of the restructuring reserve of $1.4 million is included in other accrued liabilities on the consolidated balance sheet at November 30, 2016.

2015 Restructurings

During the first quarter of fiscal year 2015, we restructured our operations in connection with the acquisition of Telerik. This restructuring resulted in a reduction in redundant positions primarily within the administrative functions. This restructuring also resulted in the closing of two facilities as well as asset impairment charges for assets no longer deployed as a result of the acquisition. During the second and third quarters of fiscal year 2015, we incurred additional costs with respect to this restructuring, including reduction in redundant positions primarily within the product development function, as well as an impairment charge discussed further below.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation), facilities costs, which include fees to terminate lease agreements and costs for unused space, net of sublease assumptions, and other costs, which include asset impairment charges.

During the second quarter of fiscal year 2015, we decided to replace our existing cloud-based mobile application development technology with technology acquired in connection with the acquisition of Telerik. Accordingly, we evaluated the ongoing value of the assets associated with this prior mobile technology and, based on this evaluation, we determined that the long-lived assets with a carrying amount of $4.0 million were no longer recoverable and were impaired and wrote them down to their estimated fair value of $0.1 million. Fair value was based on expected future cash flows using Level 3 inputs under ASC 820.

As part of this first quarter restructuring, for the fiscal year ended November 30, 2016, we incurred expenses of $0.3 million. For the fiscal year ended November 30, 2015, we incurred expenses of $7.5 million. The expenses are recorded as restructuring expenses in the consolidated statements of operations. We do not expect to incur additional material costs with respect to this restructuring.

A summary of activity for this restructuring action is as follows (in thousands):



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2014	$	—		$	—		$	—
Costs incurred	4,406			3,108			7,514
Cash disbursements	(300		)	(2,801		)	(3,101		)
Asset impairment	(3,999		)	—			(3,999		)
Translation adjustments and other	102			2			104
Balance, November 30, 2015	$	209		$	309		$	518
Costs incurred	326			(43		)	283
Cash disbursements	(477		)	(267		)	(744		)
Translation adjustments and other	(1		)	1			—
Balance, November 30, 2016	$	57		$	—		$	57

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through the second quarter of fiscal year 2017. As a result, the total amount of the restructuring reserve of $0.1 million is included in other accrued liabilities on the consolidated balance sheet at November 30, 2016.

During the fourth quarter of fiscal year 2015, our management approved, committed to and initiated plans to make strategic changes to our organization to further build on the focus gained from operating under our business segment structure and to enable stronger cross-collaboration among product management, marketing and sales teams and a tighter integration of the product management and product development teams. In connection with the new organizational structure, we no longer have presidents of our three segments, as well as certain other positions within the administrative organization. Our Chief Operating Officer, appointed during fiscal year 2015, assumed responsibility for driving the operations of our three segments. The organizational changes did not result in the closing of any of our facilities.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation), and other costs, which include charges for the abandonment of certain assets.

As part of this fourth quarter restructuring, for the fiscal year ended November 30, 2016, we recorded a minimal credit to restructuring expenses in the consolidated statements of operations due to changes in estimates of severance to be paid. For the fiscal year ended November 30, 2015, we incurred expenses of $4.1 million. The expenses are recorded as restructuring expenses in the consolidated statements of operations. We do not expect to incur additional material costs with respect to this restructuring.

A summary of activity for this restructuring action is as follows (in thousands):



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2014	$	—		$	—		$	—
Costs incurred	963			3,108			4,071
Cash disbursements	—			(483		)	(483		)
Asset impairment	(963		)	—			(963		)
Translation adjustments and other	—			(8		)	(8		)
Balance, November 30, 2015	$	—		$	2,617		$	2,617
Costs incurred	—			(42		)	(42		)
Cash disbursements	—			(2,572		)	(2,572		)
Translation adjustments and other	—			25			25
Balance, November 30, 2016	$	—		$	28		$	28

Cash disbursements for expenses incurred to date under this restructuring are expected to be made through the fourth quarter of fiscal year 2017. As a result, the total amount of the restructuring reserve, which is minimal, is included in other accrued liabilities on the consolidated balance sheet at November 30, 2016.

2012 - 2014 Restructurings

During fiscal years 2012, 2013, and 2014, our management approved, committed to and initiated plans to make strategic changes to our organization to provide greater focus and agility in the delivery of next generation application development, deployment and integration solutions. During each of these fiscal years, we took restructuring actions that involved the elimination of personnel and/or the closure of facilities.

Restructuring expenses are related to employee costs, including severance, health benefits and outplacement services (but excluding stock-based compensation), and facilities costs, which include fees to terminate lease agreements and costs for unused space, net of sublease assumptions.

As part of these restructuring actions, for the twelve months ended November 30, 2016, we recorded a minimal credit to restructuring expenses in the consolidated statements of operations primarily due to changes in estimates of severance to be paid. For the fiscal years ended November 30, 2015 and November 30, 2014, we incurred expenses of $1.4 million and $2.3 million, respectively. The expenses are recorded as restructuring expenses in the consolidated statements of operations. We do not expect to incur additional material costs with respect to the 2012, 2013, and 2014 restructuring actions.

A summary of these restructuring actions is as follows (in thousands):



	Excess Facilities and Other Costs			Employee Severance and Related Benefits			Total
Balance, December 1, 2013	$	1,184		$	1,368		$	2,552
Costs incurred	579			1,715			2,294
Cash disbursements	(1,316		)	(1,859		)	(3,175		)
Translation adjustments and other	(31		)	3			(28		)
Balance, November 30, 2014	$	416		$	1,227		$	1,643
Costs incurred	198			1,206			1,404
Cash disbursements	(390		)	(2,369		)	(2,759		)
Translation adjustments and other	(21		)	(40		)	(61		)
Balance, November 30, 2015	$	203		$	24		$	227
Costs incurred	(7		)	(24		)	(31		)
Cash disbursements	(156		)	—			(156		)
Translation adjustments and other	10			—			10
Balance, November 30, 2016	$	50		$	—		$	50

Cash disbursements for expenses incurred to date under these restructuring actions are expected to be made through the first quarter of fiscal year 2017. As a result, the total amount of the restructuring reserve of $0.1 million is included in other accrued liabilities on the consolidated balance sheet at November 30, 2016.