(8) RESTRUCTURING, NET

Restructuring and other costs for the three and nine months ended April 30, 2015 primarily included continuing charges for personnel reductions and facility consolidations in an effort to streamline operations across our global supply chain operations. It is expected that the payments of employee-related charges will be substantially completed during the fiscal year ended July 31, 2016. The remaining contractual obligations primarily relate to facility lease obligations for vacant space resulting from the previous restructuring activities of the Company. The Company anticipates that contractual obligations will be substantially fulfilled by August 2015.

The $2.0 million restructuring charge recorded during the three months ended April 30, 2015 primarily consisted of $0.3 million and $1.7 million of employee-related costs in Asia and Europe, respectively, related to the workforce reduction of 63 employees in our global supply chain operations. The $1.0 million restructuring charge recorded during the three months ended January 31, 2015 primarily consisted of $0.4 million, $0.1 million and $0.5 million of employee-related costs in the Americas, Asia and Europe, respectively, related to the workforce reduction of 72 employees in our global supply chain operations. The $1.9 million restructuring charge recorded during the three months ended October 31, 2014 primarily consisted of $0.4 million, $0.5 million and $1.0 million of employee-related costs in the Americas, Asia and Europe, respectively, related to the workforce reduction of 93 employees in our global supply chain.

The $3.5 million restructuring charge recorded during the three months ended April 30, 2014 primarily consisted of $0.3 million, $0.3 million and $2.6 million of employee-related costs in the Americas, Asia and Europe, respectively, related to the workforce reduction of 55 employees in our global supply chain operations and also $0.3 million related to our eBusiness operation. The $1.0 million restructuring charge recorded during the three months ended January 31, 2014 primarily consisted of $0.4 million, $0.3 million and $0.3 million of employee-related costs in the Americas, Asia and Europe, respectively, related to the workforce reduction of 35 employees in our global supply chain operations. The $0.9 million restructuring charge recorded during the three months ended October 31, 2013 consisted of $0.2 million, $0.1 million and $0.6 million of employee-related costs in the Americas, Asia and Europe, respectively, related to the workforce reduction of 49 employees in our global supply chain operations.

The following tables summarize the activities related to the restructuring accrual by expense category and by reportable segment for the nine months ended April 30, 2015:


	Employee Related Expenses			Contractual Obligations			Total
	(In thousands)
Accrued restructuring balance at July 31, 2014	$	1,687		$	598		$	2,285

Restructuring charges		4,876			267			5,143
Restructuring adjustments		(151	)		(56	)		(207	)
Cash paid		(4,013	)		(540	)		(4,553	)
Non-cash adjustments		(129	)		(70	)		(199	)

Accrued restructuring balance at April 30, 2015	$	2,270		$	199		$	2,469


	Americas			Asia			Europe			All Other			Consolidated Total
	(In thousands)
Accrued restructuring balance at July 31, 2014	$	195		$	274		$	1,750		$	66		$	2,285

Restructuring charges		1,026			960			3,157			—			5,143
Restructuring adjustments		(160	)		(54	)		7			—			(207	)
Cash paid		(633	)		(1,017	)		(2,893	)		(10	)		(4,553	)
Non-cash adjustments		—			(12	)		(187	)		—			(199	)

Accrued restructuring balance at April 30, 2015	$	428		$	151		$	1,834		$	56		$	2,469

The net restructuring charges for the three and nine months ended April 30, 2015 and 2014 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 April 30,				Nine Months Ended April 30,
	2015		2014		2015		2014
	(In thousands)

Cost of revenue	$	1,873	$	2,207	$	4,524	$	3,580
Selling, general and administrative		121		1,261		412		1,860

	$	1,994	$	3,468	$	4,936	$	5,440