RESTRUCTURING, NET (Tables)

6 Months Ended

Jan. 31, 2013

The following table summarizes the activity in the restructuring accrual for the three and six months ended January 31, 2013:


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

Restructuring charges		1,483			—			1,483
Restructuring adjustments		32			(45	)		(13	)
Cash paid		(991	)		(309	)		(1,300	)
Non-cash adjustments		15			(10	)		5
Restructuring charges, discontinued operations		9			—			9
Cash paid, discontinued operations		(157	)		—			(157	)

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

Restructuring charges		4,838			—			4,838
Restructuring adjustments		(34	)		(6	)		(40	)
Cash paid		(1,587	)		(313	)		(1,900	)
Non-cash adjustments		22			—			22
Restructuring charges, discontinued operations		34			112			146
Cash paid, discontinued operations		—			(97	)		(97	)
Reclassification of restructuring charges of discontinued operations		(130	)		(15	)		(145	)

Accrued restructuring balance at January 31, 2013	$	4,160		$	415		$	4,575

Net Restrucuring Charges

The net restructuring charges for the three months ended January 31, 2013 and 2012 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 January 31,				Six Months Ended January 31,
	2013		2012		2013		2012
	(In thousands)
Cost of revenue	$	3,529	$	3,710	$	4,298	$	4,139
Selling, general and administrative		1,269		753		1,970		1,080

	$	4,798	$	4,463	$	6,268	$	5,219

Summary of Restructuring Accrual by Reportable Segment

The following table summarizes the restructuring accrual by reportable segment and the Corporate-level activity for the three and six months ended January 31, 2013:


	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			—			27			—		1,483
Restructuring adjustments		20			—			(32	)		—			(1	)		—		(13	)
Cash paid		(400	)		(474	)		(343	)		—			(83	)		—		(1,300	)
Non-cash adjustments		—			—			5			—			—			—		5
Restructuring charges, discontinued operations		—			—			—			9			—			—		9
Cash paid, discontinued operations		—			—			—			(157	)		—			—		(157	)

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

Restructuring charges		1,046			1,288			1,677			—			827			—		4,838
Restructuring adjustments		(6	)		(34	)		—			—			—			—		(40	)
Cash paid		(601	)		(678	)		(208	)		—			(413	)		—		(1,900	)
Non-cash adjustments		—			(8	)		30			—			—			—		22
Restructuring charges, discontinued operations		—			—			—			146			—			—		146
Cash paid, discontinued operations		—			—			—			(97	)		—			—		(97	)
Reclassification of restructuring charges of discontinued operations		—			—			—			(145	)		—			—		(145	)

Accrued restructuring balance at January 31, 2013	$	1,451		$	758		$	1,666		$	—		$	700		$	—	$	4,575

- 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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