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Restructuring Charges

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Note 12. Restructuring Charges

During the nine months ended September 30, 2012, the Company recorded a net restructuring charge of approximately $1.0 million. The Company implemented a restructuring plan in the second quarter of 2012 that included a workforce reduction of approximately 64 positions primarily in the Company’s Bangalore, India, New Delhi, India, Fremont, California, Shelton, Connecticut, and European locations. The Company recorded restructuring charges of approximately $1.1 million related to employee termination benefits and approximately $0.2 million related to facilities costs. These new restructuring charges were partially offset by approximately $0.3 million of a restructuring benefit that was an adjustment to a prior restructuring charge for a facility lease obligation in Shelton, Connecticut.

A summary of the restructuring liabilities and activity for the nine months ended September 30, 2012 follows (in thousands):

	Restructuring Liabilities December 31, 2011		Restructuring Charges		Cash Payments, net of Receipts on Sublease Activity			Non-cash Items			Adjustments and Changes in Estimates			Restructuring Liabilities September 30, 2012
Employee termination benefits	$	753	$	1,144	$	(885	)	$	(119	)	$	—		$	893
Facility lease costs		3,727		183		(608	)		—			(326	)		2,976
Totals	$	4,480	$	1,327	$	(1,493	)	$	(119	)	$	(326	)	$	3,869

During the three and nine months ended September 30, 2011, the Company recorded net restructuring charges of $0.9 million and $1.4 million, respectively. 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, New Delhi, India 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

- 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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