Restructuring Charges

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

On July 30, 2013, we approved a restructuring plan primarily focused on our International operations ("the 2013 Plan"). The goal of the 2013 Plan is to improve utilization, strategically engage our lower-cost off-shore and near-shore resources, and centralize management of administrative functions in key markets to leverage shared services functions. The actions of this plan have impacted approximately 250 employees. The 2013 Plan began in the third quarter of 2013 and a majority of restructuring activities were completed as of December 31, 2013. The total amount of the restructuring charges for the 2013 Plan are expected to be approximately $13 million, substantially all of which will be settled in cash. The charges associated with the 2013 Plan are substantially all related to personnel severance and related employee benefit costs.

The changes in our 2013 Plan restructuring liabilities, which are recorded in other accrued expenses, during the three months ended March 31, 2014 are as follows:



	2013 Plan
	(In thousands)
Restructuring liability, as of January 1, 2014	$	7,454
Restructuring charges (credit)	(413		)
Non-cash items	—
Cash paid	(4,625		)
Foreign exchange rate changes	(58		)
Restructuring liability, as of March 31, 2014	$	2,358

Restructuring charges by segment are as follows:



	Three Months Ended March 31, 2014			Plan to Date (1)
	(In thousands)
North America	$	(60	)	$	600
International	(465		)	11,651
Other	(7		)	57
Corporate	119			700
Total	$	(413	)	$	13,008
(1) As a majority of the actions have been completed, the total charges to date approximate the total anticipated charges by segment.

On November 5, 2012, we approved a company restructuring plan ("the 2012 Plan"). In the third quarter of 2013, all restructuring actions associated with this plan were completed. Although we have completed all activities associated with the 2012 Plan, our lease-related office closure costs are subject to estimate and as such our actual restructuring charges may differ from our current estimates.

The changes in our restructuring liabilities for the 2012 Plan, which are recorded in other accrued expenses, during the three months ended March 31, 2014 are as follows:



	Office Closures

Restructuring liability, as of January 1, 2014	$	2,770
Restructuring charges	311
Non-cash items	—
Cash paid	(515		)
Foreign exchange rate changes	1
Restructuring liability, as of March 31, 2014	$	2,567

Restructuring charges by segment are as follows:



	Three Months Ended March 31, 2014		Plan to Date (1)
	(In thousands)
North America	$	23	$	1,728
International	260		7,340
Corporate (2)	28		2,726
Total	$	311	$	11,794
(1) Our restructuring charges, particularly lease-related office closure costs, are subject to estimate. If we are unable to find tenants for vacated offices or sub-lease terms are different from our assumptions, our actual restructuring charges will differ from our current estimates.
(2) 2014 and 2013 corporate restructuring charges include costs for administrative facility consolidation.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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