Restructuring-Related Charges and Accruals

9 Months Ended

Jun. 30, 2011

Restructuring-Related Charges and Accruals [Abstract]

Restructuring-Related Charges and Accruals

10. Restructuring-Related Charges and Accruals

The Company recorded charges to operations of $97,000 and $557,000 in the three and nine months ended June 30, 2011, respectively. These charges include severance related costs of $73,000 and $346,000 for the three and nine month periods, and facility-related costs of $24,000 and $211,000 for the three and nine month periods. The severance costs consist primarily of costs to adjust contingent severance arrangements related to general corporate positions eliminated in prior periods. The facility costs relate to facilities exited in previous years. The costs for these exited facilities are expected to end at the end of fiscal year 2011.

The Company recorded charges to operations of $288,000 and $2,294,000 in the three and nine months ended June 30, 2010, respectively. These charges include severance related costs of $199,000 and $754,000 for the three and nine month periods, and facility-related costs of $89,000 and $1,540,000 for the three and nine month periods. The severance costs consist primarily of costs to adjust severance provisions related to general corporate positions eliminated in prior periods. The facility costs include $89,000 and $317,000 for the three and nine months ended June 30, 2010 to amortize the deferred discount on multi-year facility restructuring liabilities. In addition, the Company revised the present value discounting of multi-year facility-related restructuring liabilities during the first quarter of fiscal year 2010 when certain accounting errors were identified in its prior period financial statements that, individually and in aggregate, are not material to its financial statements taken as a whole for any related prior periods, and recorded an adjustment of $1,221,000. The restructuring charges for the three and nine months ended June 30, 2010 were primarily related to general corporate support functions.

The activity for the three and nine months ended June 30, 2011 and 2010 related to the Company’s restructuring-related accruals is summarized below (in thousands):


	Activity — Three Months Ended June 30, 2011
	Balance							Balance
	March 31,							June 30,
	2011		Expense		Utilization			2011
Facilities and other	$	1,553	$	24	$	(1,011	)	$	566
Workforce-related		—		73		(73	)		—

	$	1,553	$	97	$	(1,084	)	$	566


	Activity — Three Months Ended June 30, 2010
	Balance							Balance
	March 31,							June 30,
	2010		Expense		Utilization			2010
Facilities and other	$	5,496	$	89	$	(1,047	)	$	4,538
Workforce-related		282		199		(431	)		50

	$	5,778	$	288	$	(1,478	)	$	4,588


	Activity — Nine Months Ended June 30, 2011
	Balance							Balance
	September 30,							June 30,
	2010		Expense		Utilization			2011
Facilities and other	$	3,509	$	211	$	(3,154	)	$	566
Workforce-related		—		346		(346	)		—

	$	3,509	$	557	$	(3,500	)	$	566


	Activity — Nine Months Ended June 30, 2010
	Balance							Balance
	September 30,							June 30,
	2009		Expense		Utilization			2010
Facilities and other	$	6,289	$	1,540	$	(3,291	)	$	4,538
Workforce-related		1,372		754		(2,076	)		50

	$	7,661	$	2,294	$	(5,367	)	$	4,588

The expected facilities costs, totaling $566,000, net of estimated sub-rental income, will be paid on leases that expire through September 2011.

- 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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