RESTRUCTURING, NET (Tables)

6 Months Ended

Jan. 31, 2018

Summary of Restructuring Accrual by Expense Category and by Reportable Segment

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

Summary of Net Restructuring Charges

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