RESTRUCTURING, NET (Tables)

3 Months Ended

Oct. 31, 2012

The following table summarizes the activity in the restructuring accrual for the three and nine months ended October 31, 2012:


	Employee Related Expenses			Contractual Obligations			Asset Impairments		Total
	(in thousands)
Accrued restructuring balance at July 31, 2012	$	626		$	1,098		$	—	$	1,724

Restructuring charges		1,492			—			—		1,492
Restructuring adjustments		32			(45	)		—		(13	)
Cash paid		(1,148	)		(309	)		—		(1,457	)
Non-cash adjustments		15			(10	)		—		5

Accrued restructuring balance at October 31, 2012	$	1,017		$	734		$	—	$	1,751

Net Restructuring Charges

The net restructuring charges for the three months ended October 31, 2012 and 2011 would have been allocated as follows had the Company recorded the expense and adjustments within the functional department of the restructured activities:


	Three Months Ended October 31,
	2012		2011
Cost of revenue	$	769	$	427
Selling, general and administrative		710		328

	$	1,479	$	755

Restructuring Accrual by Operating Segment

The following table summarizes the restructuring accrual by reportable segment and the Corporate-level activity for the three months ended October 31, 2012:


	Americas			Asia			Europe			TFL			All Other			Corporate-level Activity		Consolidated Total
	(in thousands)
Accrued restructuring balance at July 31, 2012	$	1,086		$	—		$	51		$	244		$	343		$	—	$	1,724

Restructuring charges		306			664			486			9			27			—		1,492
Restructuring adjustments		20			—			(32	)		—			(1	)		—		(13	)
Cash paid		(400	)		(474	)		(343	)		(157	)		(83	)		—		(1,457	)
Non-cash adjustments		—			—			5			—			—			—		5

Accrued restructuring balance at October 31, 2012	$	1,012		$	190		$	167		$	96		$	286		$	—	$	1,751

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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