
14.	Restructuring Costs and Accruals

Fiscal 2011 Activities

The Company recorded a charge to continuing operations of $1.0 million in the year ended September 30, 2011 for restructuring costs. Of this amount, $0.7 million related to workforce reductions and $0.3 million related to facility costs. The severance costs are comprised of $0.3 million of severance for the elimination of 19 employees, including 13 employees in the Brooks Life Science Systems segment resulting from the consolidation of certain functions as the operations of RTS and Nexus are combined into one operating segment, and $0.4 million of adjustments for contingent severance arrangements for corporate management positions eliminated in prior periods. The facility costs relate to facilities exited in previous years. The Company has reached the end of the lease period for all of its exited leased facilities as of September 30, 2011, and does not expect further restructure costs related to these facilities. The accruals for workforce reductions are expected to be paid over the next twelve months.

Fiscal 2010 Activities

The Company recorded a charge to continuing operations of $2.5 million in the year ended September 30, 2010 for restructuring costs. Of this amount, $0.9 million related to workforce reductions and $1.6 million related to facility costs. The severance costs primarily included adjustments for contingent severance arrangements for corporate management positions eliminated in prior periods. The facility costs included $0.4 million 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 a charge of $1.2 million. These facility charges are primarily related to a facility exited in fiscal year 2002, for which the lease ended in July 2011.

Fiscal 2009 Activities

The Company recorded a charge to continuing operations of $12.8 million in the year ended September 30, 2009 for restructuring costs. Of this amount, $11.1 million related to workforce reductions and $0.6 million related to costs to vacate a manufacturing facility in the United States, and other restructuring costs of $1.1 million. The workforce reductions consisted of $11.1 million of severance costs associated with workforce reductions of 450 employees in operations, service and administrative functions across all the main geographies in which the Company operates. The restructuring charges by segment for fiscal 2009 were: Brooks Product Solutions — $5.6 million, Brooks Global Services — $3.3 million and Contract Manufacturing — $1.4 million. In addition, the Company incurred $2.5 million of restructuring charges in fiscal 2009 that were related to general corporate functions that support all of its segments.

The activity related to the Company’s restructuring accruals is below (in thousands):


	Fiscal 2011 Activity
	Balance							Balance
	September 30,							September 30,
	2010		Expense		Utilization			2011

Facilities and other	$	3,509	$	310	$	(3,819	)	$	—
Workforce-related		—		726		(433	)		293

	$	3,509	$	1,036	$	(4,252	)	$	293


	Fiscal 2010 Activity
	Balance							Balance
	September 30,							September 30,
	2009		Expense		Utilization			2010

Facilities	$	6,289	$	1,584	$	(4,364	)	$	3,509
Workforce-related		1,372		945		(2,317	)		—

	$	7,661	$	2,529	$	(6,681	)	$	3,509


	Fiscal 2009 Activity
	Balance							Balance
	September 30,							September 30,
	2008		Expense		Utilization			2009

Facilities	$	9,658	$	1,769	$	(5,138	)	$	6,289
Workforce-related		3,005		11,037		(12,670	)		1,372

	$	12,663	$	12,806	$	(17,808	)	$	7,661