SPECIAL CHARGES

Special charges include costs that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition related costs and other similar charges.



	Three Months Ended March 31,				Nine Months Ended March 31,
	2013		2012		2013			2012
Fiscal 2013 Restructuring Plan	$	3,076	$	—	$	11,338		$	—
Fiscal 2012 Restructuring Plan	237		4,813		1,224			12,938
Fiscal 2011 Restructuring Plan	—		183		(384		)	1,157
Fiscal 2010 Restructuring Plan	—		15		(2		)	1
Acquisition-related costs	1,148		1,439		2,760			3,335
Other charges	983		—		2,331			1,345
Total	$	5,444	$	6,450	$	17,267		$	18,776

Reconciliations of the liability relating to each of our materially outstanding restructuring plans are provided below:

Fiscal 2013 Restructuring Plan

In the first quarter of Fiscal 2013, we began to implement restructuring activities to streamline our operations (Fiscal 2013 Restructuring Plan). These charges relate to workforce reductions and facility consolidations. We expect to incur more charges under the Fiscal 2013 Restructuring Plan, as we execute the remaining restructuring actions. As of March 31, 2013, we expect total costs to be incurred in conjunction with the Fiscal 2013 Restructuring Plan to be approximately $13.3 million, of which $11.3 million has already been recorded within Special charges to date.

The recognition of these charges requires management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we will conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.

A reconciliation of the beginning and ending liability for the nine months ended March 31, 2013 is shown below.



Fiscal 2013 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance as of June 30, 2012	$	—		$	—		$	—
Accruals and adjustments	6,421			4,917			11,338
Cash payments	(4,559		)	(901		)	(5,460		)
Foreign exchange	14			22			36
Balance as of March 31, 2013	$	1,876		$	4,038		$	5,914

Fiscal 2012 Restructuring Plan

In the first quarter of Fiscal 2012, we began to implement restructuring activities to streamline our operations (Fiscal 2012 Restructuring Plan). These charges relate to workforce reductions and facility consolidations. The recognition of these charges requires management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. On a quarterly basis, we will conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.

Since the inception of the Fiscal 2012 restructuring plan, $18.1 million of costs have been recorded within Special charges. We do not expect to incur any further significant charges related to the Fiscal 2012 Restructuring Plan.

A reconciliation of the beginning and ending liability for the nine months ended March 31, 2013 is shown below.



Fiscal 2012 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance as of June 30, 2012	$	4,422		$	3,355		$	7,777
Accruals and adjustments	1,242			(18		)	1,224
Cash payments	(4,839		)	(979		)	(5,818		)
Foreign exchange	(61		)	59			(2		)
Balance as of March 31, 2013	$	764		$	2,417		$	3,181

Acquisition-related costs

Included within Special charges for the three and nine months ended March 31, 2013 are costs incurred directly in relation to acquisitions in the amount of $0.6 million and $1.8 million, respectively (three and nine months ended ended March 31, 2012—nil and $1.1 million, respectively). Additionally, we incurred costs relating to financial advisory, legal, valuation and audit services and other miscellaneous costs necessary to integrate acquired companies into our organization, for the three and nine months ended March 31, 2013, in the amount of $0.6 million and $1.0 million, respectively (three and nine months ended March 31, 2012— $1.4 million and $2.2 million, respectively).

Other charges

Included within Special charges are certain “other charges” detailed as follows: For the three months ended March 31, 2013 "other charges" include approximately $0.6 million relating to interest accrued on certain pre-acquisition sales tax liabilities and an additional charge of $0.4 million relating to an allocated portion of a litigation settlement, reached in relation to a legacy acquisition litigation matter. For the nine months ended March 31, 2013 "other charges" include $1.9 million relating to interest accrued on certain pre-acquisition sales tax liabilities and the additional charge of $0.4 million referred to above.

Included within Special charges for the three and nine months ended March 31, 2012 are a recovery of nil and $0.8 million, respectively, relating to a reduction in an asset retirement obligation associated with a leased facility, a recovery of nil and $0.6 million, respectively, relating to a new sublease on a restructured facility acquired in a prior period, and nil and $2.7 million, respectively, related to the write-off of debt issuance costs, associated with our old term loan, that was repaid after we entered into our current credit facility on November 9, 2011.