RESTRUCTURING COSTS

Below is a reconciliation of the beginning and ending liability balances related to our restructuring efforts for the years ended December 31, 2013, 2012 and 2011. Provision for restructuring costs from continuing operations were $3.5 million, $0.6 million and $0.8 million, in 2013, 2012 and 2011, respectively. The expenses associated with these activities are reflected in “Restructuring costs” in our consolidated statements of operations. Cash payments for restructuring costs from continuing operations were $2.5 million, $3.2 million and $6.8 million in 2013, 2012 and 2011, respectively. The components included in the reconciliation of the liability balances include costs related to our continuing and discontinued operations (in thousands):



	Balance at December 31, 2010		Provisions		Cash payments			Non-cash			Balance at December 31, 2011
Accrued restructuring costs:
Severance and exit costs	$	5,797	$	731	$	(5,117	)	$	(401	)	$	1,010
Contractual obligations	3,797		379		(1,662		)	173			2,687
Total restructuring costs	$	9,594	$	1,110	$	(6,779	)	$	(228	)	$	3,697



	Balance at December 31, 2011		Provisions			Cash payments			Non-cash		Balance at December 31, 2012
Accrued restructuring costs:
Severance and exit costs	$	1,010	$	1,713		$	(2,117	)	$	9	$	615
Contractual obligations	2,687		(1,101		)	(1,096		)	51		541
Total restructuring costs	$	3,697	$	612		$	(3,213	)	$	60	$	1,156



	Balance at December 31, 2012		Provisions		Cash payments			Non-cash			Balance at December 31, 2013
Accrued restructuring costs:
Severance and exit costs	$	615	$	3,160	$	(1,905	)	$	8		$	1,878
Contractual obligations	541		346		(564		)	(20		)	303
Total restructuring costs	$	1,156	$	3,506	$	(2,469	)	$	(12	)	$	2,181

Realignment of Workforce – 2013

During 2013, we recorded restructuring expenses of $3.5 million. This amount includes net adjustments of $0.1 million related to prior year realignments, as detailed below. For the 2013 realignment, we recorded $3.2 million of severance costs and eliminated approximately 60 positions in an effort to consolidate and streamline various functions of our workforce. We also recorded $0.2 million in contract termination costs associated with this realignment. On a segment basis, these restructuring costs totaled $1.2 million in North America, $2.0 million in Europe and $0.2 million in Asia Pacific. Our reserve for the 2013 realignment was $1.9 million at December 31, 2013, which we anticipate will be paid within two years.

Realignment of Workforce – 2012

During 2012, we eliminated approximately 50 positions in an effort to consolidate and streamline various functions of our workforce. To date, we have recorded $2.0 million of severance costs, including $0.1 million in adjustments recorded in 2013. On a segment basis, these restructuring costs totaled $1.0 million in North America, $0.6 million in Europe and $0.4 million in Asia Pacific. There is no remaining reserve for the 2012 realignment at December 31, 2013.

Realignment of Workforce – 2010

During 2010, we eliminated approximately 165 positions in an effort to consolidate and streamline various functions of our workforce. To date, we have recorded $9.2 million of severance costs and $0.6 million of lease termination costs associated with this realignment. We have also recorded $1.8 million of asset impairments in connection with these restructuring efforts. In addition, we recorded $0.9 million of exit costs related to marketing efforts abandoned during 2010 and $0.5 million of exit costs related to the reorganization of our operating structure subsequent to the sale of our PGiSend messaging business in 2010 to Easylink as restructuring costs. On a segment basis, these restructuring costs totaled $7.7 million in North America, including accelerated vesting of restricted stock with a fair market value of $0.2 million, $2.3 million in Europe and $1.2 million in Asia Pacific. Included in these amounts was an adjustment to reduce severance and exit costs by $0.1 million in Europe, which was recorded during 2013. There is no remaining reserve for the 2010 realignment at December 31, 2013.

Realignment of Workforce – 2009

During 2009, we executed a restructuring plan to consolidate and streamline various functions of our workforce. As part of these consolidations, we eliminated approximately 500 positions. To date, we have recorded total severance and exit costs of $14.6 million associated with this realignment, including accelerated vesting of restricted stock with a fair market value of $0.2 million in North America. We have also recorded $4.5 million of lease termination costs associated with office locations in North America and Europe. On a segment basis, these restructuring costs totaled $12.5 million in North America, $6.0 million in Europe and $0.6 million in Asia Pacific. During 2013, we updated assumptions regarding lease termination costs, resulting in a $0.1 million expense in North America, which is also included in the cumulative costs related to the 2009 realignment presented above. Our reserve for the 2009 realignment, comprised of lease termination costs, was $0.3 million at December 31, 2013. We anticipate these costs will be paid within the next two years.