3. RESTRUCTURING COSTS

Below is a reconciliation of the beginning and ending liability balances related to our restructuring efforts for the years ended December 31, 2012, 2011 and 2010. Provision for restructuring costs from continuing operations were $0.6 million, $0.8 million and $12.3 million in 2012, 2011 and 2010, 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 $3.2 million, $6.8 million and $9.5 million in 2012, 2011 and 2010, 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, 2009		Provisions		Cash payments			Equity released			Non-cash			Balance at December 31, 2010

Accrued restructuring costs:
Severance and exit costs	$	5,492	$	11,432	$	(10,534	)	$	(248	)	$	(345	)	$	5,797
Contractual obligations		7,665		2,103		(2,580	)		-			(3,391	)		3,797
Total restructuring costs	$	13,157	$	13,535	$	(13,114	)	$	(248	)	$	(3,736	)	$	9,594

	Balance at December 31, 2010		Provisions		Cash payments			Equity released		Non-cash			Balance at December 31, 2011

Accrued restructuring costs:
Severance and exit costs	$	5,797	$	731	$	(5,116	)	$	-	$	(402	)	$	1,010
Contractual obligations		3,797		379		(1,662	)		-		173			2,687
Total restructuring costs	$	9,594	$	1,110	$	(6,778	)	$	-	$	(229	)	$	3,697

	Balance at December 31, 2011		Provisions			Cash payments			Equity released		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

Realignment of Workforce - 2012

During 2012, we recorded restructuring expense of $0.6 million, which consisted of severance costs in 2012, net of adjustments of ($1.3) million relating primarily to existing reserves for lease termination cost in prior years, as detailed below. For the 2012 realignment, we recorded $1.9 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 $1.0 million in North America, $0.6 million in Europe and $0.3 million in Asia Pacific. Our reserve for the 2012 realignment was $0.5 million at December 31, 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 2012. There is no remaining reserve for the 2011 realignment at December 31, 2012.

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 $0.2 million at December 31, 2012, including $0.1 million for lease termination costs and $0.1 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 $4.4 million of lease termination costs associated with office locations in North America and Europe. On a segment basis, these restructuring costs totaled $12.4 million in North America, $6.0 million in Europe and $0.6 million in Asia Pacific. During 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 $1.1 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 $0.4 million at December 31, 2012. We anticipate these costs will be paid within the next three years.