(7) RESTRUCTURING, NET

Restructuring and other costs for the three and six months ended January 31, 2018 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, 2018. 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 these contractual obligations will be substantially fulfilled by the end of December 2018.

The Company recorded an immaterial restructuring charge during the six months ended January 31, 2018. The $0.8 million restructuring charge recorded during the three months ended January 31, 2017 primarily consisted of $0.2 million, $0.3 million $0.1 million and $0.1 million of employee-related costs in the Americas, Asia, Europe and e-Business, respectively, related to the workforce reduction of 18 employees in our global supply chain operations. Of this amount, $0.1 million related to contractual obligations. The $1.4 million restructuring charge recorded during the three months ended October 31, 2016 primarily consisted of $0.2 million, $0.4 million and $0.5 million of employee-related costs in the Americas, Asia and Europe, respectively, related to the workforce reduction of 50 employees in our global supply chain. Of this amount, $0.3 million related to contractual obligations.

The following tables summarize the activities related to the restructuring accrual by expense category and by reportable segment for the six months ended January 31, 2018:


	Employee Related Expenses			Contractual Obligations			Total
	(In thousands)
Accrued restructuring balance at July 31, 2017	$	100		$	86		$	186

Restructuring adjustments		19			22			41
Cash paid		(12	)		(108	)		(120	)
Non-cash adjustments		5			—			5

Accrued restructuring balance at January 31, 2018	$	112		$	—		$	112


	Americas			Asia			Europe			Direct marketing		All other			Consolidated Total
	(In thousands)
Accrued restructuring balance at July 31, 2017	$	51		$	—		$	23		$	—	$	112		$	186

Restructuring charges		—			—			—			—		—			—
Restructuring adjustments		27			1			2			—		11			41
Cash paid		(12	)		—			—			—		(108	)		(120	)
Non-cash adjustments		2			(1	)		(25	)		—		29			5

Accrued restructuring balance at January 31, 2018	$	68		$	—		$	—		$	—	$	44		$	112

The net restructuring charges for the three and six months ended January 31, 2018 and 2017 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,
	2018		2017		2018		2017
	(In thousands)
Cost of revenue	$	—	$	154	$	8	$	735
Selling, general and administrative		4		622		33		1,415

	$	4	$	776	$	41	$	2,150