During 2011, the Company recorded a net restructuring benefit of $5.6 million. On December 28, 2011, the Company entered into an amendment (the “Amendment”) to a sublease agreement (the “Sublease”) with an unaffiliated party to sublease 92,880 square feet of the Company’s office space in Shelton, Connecticut. As a result of the Sublease, the Company reversed approximately $7.0 million of previously accrued restructuring liabilities. This amendment extends the sublease through May 2017. This benefit was partially offset by approximately $1.4 million of charges for workforce reductions implemented during 2011. In the third quarter of 2011, the Company implemented a restructuring plan that included a workforce reduction of approximately 39 positions primarily in the Company’s Shelton, Connecticut, Fremont, California, and New Delhi and Bangalore, India locations. The Company also implemented a restructuring plan in the first quarter of 2011 that included a workforce reduction of approximately 26 positions primarily in the Company’s Fremont, California, New Delhi, India and Bangalore, India locations. The restructuring charges are primarily for employee termination benefits.

During 2010, the Company recorded a net restructuring charge of approximately $0.4 million. The Company implemented a restructuring plan in the first quarter of 2010 that included a workforce reduction of approximately 17 positions primarily in the Company’s Shelton, Connecticut, Fremont, California, and New Delhi and Bangalore, India locations. The restructuring charges are primarily for employee termination benefits. All of the related cash expenditures were paid during 2010.

During 2009, the Company recorded a net restructuring benefit of approximately $6.3 million, primarily resulting from a new sublease. On March 3, 2009, the Company entered into a sublease with a major corporation to sublease 92,880 square feet of office space located in Shelton, Connecticut to the year 2014. As a result of this sublease, the Company reversed approximately $6.7 million of accrued restructuring expense that it initially recorded in 2001. The Company also reversed approximately $0.9 million of accrued restructuring expense as a result of certain other sub-lease agreements relating to the Company’s excess facilities in Shelton, Connecticut. These benefits were partially offset by approximately $1.3 million of charges for workforce reductions and other restructuring adjustments.


	2011 Activity
	Restructuring Liabilities December 31, 2010		Restructuring Charges		Cash Payments			Non-cash asset write-offs		Adjustments and Changes to Estimates			Restructuring Liabilities December 31, 2011
Employee Termination Benefits	$	3	$	1,391	$	(641	)	$	—	$	—		$	753
Facility lease costs		11,205		—		(529	)		—		(6,949	)		3,727
Totals	$	11,208	$	1,391	$	(1,170	)	$	—	$	(6,949	)	$	4,480


	2010 Activity
	Restructuring Liabilities December 31, 2009		Restructuring Charges		Cash Payments			Non-cash asset write-offs		Adjustments and Changes to Estimates			Restructuring Liabilities December 31, 2010
Employee Termination Benefits	$	243	$	409	$	(649	)	$	10	$	(10	)	$	3
Facility lease costs		12,125		—		(920	)		—		—			11,205
Totals	$	12,368	$	409	$	(1,569	)	$	10	$	(10	)	$	11,208

Note 15. Restructuring Charges