Restructuring Charges

6 Months Ended

Jun. 30, 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 was 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 impacted approximately 250 employees. We have completed all activities associated with the 2013 Plan. The charges associated with the 2013 Plan were 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 six months ended June 30, 2014 are as follows:



	2013 Plan
	(In thousands)
Restructuring liability, as of January 1, 2014	$	7,454
Restructuring credit	(475		)
Non-cash items	17
Cash paid	(5,996		)
Foreign exchange rate changes	(69		)
Restructuring liability, as of June 30, 2014	$	931

Restructuring charges (credit) by segment are as follows:



	Three Months Ended June 30, 2014			Six Months Ended June 30, 2014			Plan to Date
	(In thousands)
North America	$	(52	)	$	(112	)	$	548
International	(31		)	(496		)	11,620
Other	—			(7		)	57
Corporate	21			140			721
Total	$	(62	)	$	(475	)	$	12,946

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. In the second quarter of 2014, we incurred additional charges related to adjusting our sublease estimates.

The changes in our restructuring liabilities for the 2012 Plan, which are recorded in other accrued expenses, during the six months ended June 30, 2014 are as follows:



	Office Closures
	(in thousands)
Restructuring liability, as of January 1, 2014	$	2,770
Restructuring charges	1,881
Cash paid	(1,713		)
Foreign exchange rate changes	5
Restructuring liability, as of June 30, 2014	$	2,943

Restructuring charges by segment are as follows:



	Three Months Ended June 30, 2014		Six Months Ended June 30, 2014		Plan to Date (1)
	(In thousands)
North America	$	10	$	33	$	1,738
International	596		856		7,936
Corporate (2)	964		992		3,690
Total	$	1,570	$	1,881	$	13,364
(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) 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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