(7) Restructuring Charges

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. We expect the restructuring to impact approximately 220 employees. The 2013 Plan began in the third quarter of 2013 and is expected to be completed in the first half of 2014. We estimate the total amount of the restructuring charges for the 2013 Plan will be approximately $13 million (of which approximately $12 million has been incurred to date), 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 September 30, 2013 are as follows:

	2013 Plan
	(In thousands)
Restructuring liability, as of July 1, 2013	$	—
Restructuring charges	11,786
Non-cash items	(137		)
Cash paid	(1,865		)
Foreign exchange rate changes	187
Restructuring liability, as of September 30, 2013	$	9,971

Restructuring charges by segment are as follows:

	Three Months Ended September 30, 2013		Total Anticipated Charges
	(In thousands)
North America	$	660	$	700
International	10,484		11,645
Other	54		55
Corporate	588		600
Total	$	11,786	$	13,000

On November 5, 2012, we approved a company restructuring plan (“the 2012 Plan”). The restructuring activities commenced in the fourth quarter of 2012 and relate primarily to the consolidation of our real estate footprint, as well as organizational changes designed to simplify business processes, move decision-making closer to the marketplace, and create operating efficiencies. As of September 30, 2013, all restructuring actions associated with this plan have been completed. Total restructuring charges associated with the 2012 Plan are $11 million, of which approximately $1 million are non-cash charges related to stock compensation and lease-related expenses. The total restructuring expenses for the 2012 Plan include approximately $7 million related to personnel severance and related benefits primarily in our International segment, and approximately $4 million related to the closure of 17 offices and the consolidation of those locations into other existing Ciber locations, mostly in North America.

The changes in our restructuring liabilities, which are recorded in other accrued expenses, during the nine months ended September 30, 2013 are as follows:

	Employee Severance and Termination			Office Closures			Total
	(In thousands)

Restructuring liability, as of January 1, 2013	$	3,556		$	1,532		$	5,088
Restructuring charges	411			2,756			3,167
Non-cash items	—			510			510
Cash paid	(3,746		)	(1,443		)	(5,189		)
Foreign exchange rate changes	(75		)	13			(62		)
Restructuring liability, as of September 30, 2013	$	146		$	3,368		$	3,514

Restructuring charges by segment are as follows:

	Three Months Ended September 30, 2013		Nine Months Ended September 30, 2013		Plan to Date (1)
	(In thousands)

North America	$	262	$	158	$	1,622
International	161		1,091		6,865
Corporate (2)	1,791		1,918		2,661
Total	$	2,214	$	3,167	$	11,148

(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 estimates, our actual restructuring charges will differ from our current estimates.

(2) 2012 corporate restructuring charges consist of share-based compensation expenses associated with severance for employees in our International division. Share-based compensation is not charged to operating divisions, but rather is recorded as part of our corporate expenses. 2013 corporate restructuring charges include costs for administrative facility consolidation.