Accrued Restructuring Costs

3 Months Ended

Mar. 31, 2012

Accrued Restructuring Costs [Abstract]

10. ACCRUED RESTRUCTURING COSTS

During 2010, in connection with the Company's integration plan of Chordiant, the Company recorded $6.5 million of severance and related benefit costs, which were paid by the end of the first quarter of 2012.

Also, in connection with the Company's evaluation of its combined facilities, the Company eliminated space within one facility and recognized $1.6 million of restructuring expenses, representing future lease payments and demising costs, net of estimated sublease income for this space. The lease expires at the end of 2013.

A summary of the restructuring activity during the first quarter of 2012 is as follows:


(in thousands)	Personnel			Facilities			Total
Balance as of December 31, 2011	$	243		$	800		$	1,043
Cash payments		(243	)		(63	)		(306	)

Balance as of March 31, 2012	$	—		$	737		$	737


(in thousands)	March 31, 2012		December 31, 2011
Reported as:
Accrued expenses	$	404	$	626
Other long-term liabilities		333		417

	$	737	$	1,043

- 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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