3. RESTRUCTURING COSTS

The following is a reconciliation of the beginning and ending balances of our accrued restructuring costs for the nine months ended September 30, 2012. All expenses associated with these activities are reflected in "Restructuring costs" in our condensed consolidated statements of operations. Cash payments for restructuring costs from continuing operations were $1.9 million and $5.7 million during the nine months ended September 30, 2012 and 2011, respectively.

The components included in the reconciliation of the liability balances include activity for our continuing and discontinued operations (in thousands):

	Balance at December 31, 2011		Provisions			Cash Payments			Non-cash			Balance at September 30, 2012
Accrued restructuring costs:
Severance and exit costs	$	1,010	$	1,603		$	(998	)	$	(11	)	$	1,604
Contractual obligations		2,687		(900	)		(889	)		56			954
Total restructuring costs	$	3,697	$	703		$	(1,887	)	$	45		$	2,558

Realignment of Workforce - 2012

During 2012, we recorded restructuring expense of $0.7 million, which consisted of severance costs in 2012, net of adjustments of ($1.1) million relating to existing reserves for prior years, as detailed below. For the 2012 realignment, we recorded $1.8 million of severance costs and eliminated approximately 50 positions in an effort to consolidate and streamline various functions of our workforce. On a segment basis, these restructuring costs totaled $0.9 million in North America, $0.6 million in Europe and $0.3 million in Asia Pacific. Our reserve for the 2012 realignment was $1.4 million at September 30, 2012, which we anticipate will be paid within a year.

Realignment of Workforce - 2011

During 2011, we eliminated approximately 30 positions in an effort to consolidate and streamline various functions of our workforce. To date, we have recorded $1.5 million of severance costs, including $0.3 million recorded in discontinued operations, and $0.2 million of lease termination costs associated with this realignment. On a segment basis, these restructuring costs totaled $1.0 million in North America, $0.4 million in Europe and $0.3 million in Asia Pacific. Included in these amounts was an adjustment to reduce severance and exit costs by $0.1 million in North America, which was recorded during the nine months ended September 30, 2012. Our reserve for the 2011 realignment was $0.1 million at September 30, 2012, for severance costs. We anticipate these severance costs will be paid within a year.

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 $9.3 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 the year and $0.5 million of exit costs related to the reorganization of our operating structure subsequent to the sale of our PGiSend messaging business 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, $2.4 million in Europe and $1.2 million in Asia Pacific. Our reserve for the 2010 realignment was $0.3 million at September 30, 2012, including $0.1 million for lease termination costs and $0.2 million for severance costs. We anticipate the severance costs and the lease termination costs will be paid within a year.

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 $4.6 million of lease termination costs associated with office locations in North America and Europe. On a segment basis, these restructuring costs totaled $12.6 million in North America, $6.0 million in Europe and $0.6 million in Asia Pacific. During the nine months ended September 30, 2012, we recorded an adjustment to reduce severance and exit costs by $0.1 million in North America and updated assumptions regarding lease termination costs, resulting in a $0.9 million benefit in North America, which is also included in the cumulative cost related to the 2009 realignment

presented above. Our reserve for the 2009 realignment, comprised of lease termination costs, was $0.8 million at September 30, 2012. We anticipate these costs will be paid within the next three years.