XML 39 R44.htm IDEA: XBRL DOCUMENT v2.4.0.6
RESTRUCTURING COSTS AND ACCRUALS (Tables)
 12 Months Ended
Dec. 31, 2011
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Costs [Table Text Block]
The following table sets forth the summary of restructuring and other costs for the years ended December 31, 2011, 2010 and 2009 (in thousands):
 
2011
 
2010
 
2009
Non-acquisition related restructuring charges
$
8,747

 
$
14,947

 
$
27,719

Acquisition-related restructuring charges
111

 
1,755

 
(47
)
Tewksbury facility exit costs
—

 
3,748

 
—

Restructuring and other costs, net
$
8,858

 
$
20,450

 
$
27,672


Accounting for Restructuring Plans

The Company records facility-related restructuring charges in accordance with ASC Topic 420, Liabilities: Exit or Disposal Cost Obligations. Based on the Company's policies for the calculation and payment of severance benefits, the Company accounts for employee-related restructuring charges as an ongoing benefit arrangement in accordance with ASC Topic 712, Compensation - Nonretirement Postemployment Benefits. Restructuring charges and accruals require significant estimates and assumptions, including sub-lease income assumptions. These estimates and assumptions are monitored on at least a quarterly basis for changes in circumstances and any corresponding adjustments to the accrual are recorded in the Company's statement of operations in the period when such changes are known.

The following table sets forth the activity in the restructuring accruals for the years ended December 31, 2011, 2010 and 2009 (in thousands):
 
Non-Acquisition-Related
Restructuring
Liabilities
 
Acquisition-Related
Restructuring
Liabilities
 
 
 
Employee-
Related
 
Facilities-
Related
& Other
 
Employee-
Related
 
Facilities-
Related
 
Total
Accrual balance at December 31, 2008
$
15,089

 
$
2,199

 
$
—

 
$
829

 
$
18,117

New restructuring charges – operating expenses
14,835

 
11,496

 
—

 
—

 
26,331

New restructuring charges – cost of revenues
—

 
799

 
—

 
—

 
799

Revisions of estimated liabilities
593

 
(4
)
 
—

 
(47
)
 
542

Accretion
—

 
239

 
—

 
38

 
277

Cash payments for employee-related charges
(20,726
)
 
—

 
—

 
—

 
(20,726
)
Cash payments for facilities, net of sublease income
—

 
(4,611
)
 
—

 
(425
)
 
(5,036
)
Non-cash write-offs
—

 
(3,140
)
 
—

 
—

 
(3,140
)
Foreign exchange impact on ending balance
(557
)
 
283

 
—

 
77

 
(197
)
Accrual balance at December 31, 2009
9,234

 
7,261

 
—

 
472

 
16,967

New restructuring charges – operating expenses
11,664

 
2,190

 
725

 
1,064

 
15,643

Revisions of estimated liabilities
(405
)
 
1,498

 
—

 
(34
)
 
1,059

Accretion
—

 
210

 
—

 
10

 
220

Cash payments for employee-related charges
(8,591
)
 
—

 
(531
)
 
—

 
(9,122
)
Cash payments for facilities, net of sublease income
—

 
(4,772
)
 
—

 
(510
)
 
(5,282
)
Non-cash write-offs
—

 
(327
)
 
—

 
(90
)
 
(417
)
Foreign exchange impact on ending balance
(67
)
 
(18
)
 
8

 
(29
)
 
(106
)
Accrual balance at December 31, 2010
11,835

 
6,042

 
202

 
883

 
18,962

New restructuring charges – operating expenses
8,883

 
1,474

 
—

 
—

 
10,357

Revisions of estimated liabilities
(3,991
)
 
2,381

 
(30
)
 
141

 
(1,499
)
Accretion
—

 
230

 
—

 
—

 
230

Cash payments for employee-related charges
(12,892
)
 
—

 
(178
)
 
—

 
(13,070
)
Cash payments for facilities, net of sublease income
—

 
(3,400
)
 
—

 
(430
)
 
(3,830
)
Non-cash write-offs
—

 
(201
)
 
—

 
(125
)
 
(326
)
Foreign exchange impact on ending balance
347

 
(81
)
 
6

 
1

 
273

Accrual balance at December 31, 2011
$
4,182

 
$
6,445

 
$
—

 
$
470

 
$
11,097