During the years ended December 31, 2011, December 31, 2010 and 2009, the Company undertook a number of restructuring activities primarily associated with reductions in the Company's capacity and workforce in both the North American BPO and International BPO segments to better align the capacity and workforce with current business needs.

A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Operations and Comprehensive Income (Loss) for the years ended December 31, 2011, 2010 and 2009, respectively, is as follows (amounts in thousands):

				Year Ended December 31,
				2011		2010		2009
North American BPO
	Reduction in force		$	2,665	$	7,891	$	4,008
	Facility exit charges			74		320		408
	Changes in estimates			(381)		(5)		(1,028)
		Total	$	2,358	$	8,206	$	3,388

				Year Ended December 31,
				2011		2010		2009
International BPO
	Reduction in force		$	1,268	$	5,189	$	1,516
	Facility exit charges			-		89		168
	Changes in estimates			25		(8)		-
		Total	$	1,293	$	5,270	$	1,684

A rollforward of the activity in the Company's restructuring accruals for the years ended December 31, 2011 and 2010, respectively, is as follows (amounts in thousands):

			Closure of Delivery Centers		Reduction in Force		Total

Balance as of December 31, 2009		$	375	$	13	$	388
	Expense		409		13,080		13,489
	Payments		(89)		(4,813)		(4,902)
	Changes in estimates		-		(13)		(13)
Balance as of December 31, 2010			695		8,267		8,962
	Expense		74		3,933		4,007
	Payments		(354)		(10,192)		(10,546)
	Changes in estimates		-		(356)		(356)
Balance as of December 31, 2011		$	415	$	1,652	$	2,067

The remaining restructuring accruals are expected to be paid or extinguished during 2012 and are all classified as current liabilities within Accrued employee compensation and benefits in the Consolidated Balance Sheet.

During each of the periods presented, the Company evaluated the recoverability of its leasehold improvement assets at certain delivery centers. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than the asset group's carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. To determine fair value, the Company used Level 3 inputs in its discounted cash flows analysis. Assumptions included the amount and timing of estimated future cash flows and assumed discount rates. During 2011, the Company recognized impairment losses related to leasehold improvement assets of $0.2 million in its International BPO segment.

During 2010, the Company recognized impairment losses of $1.4 million in its North American BPO segment and $0.6 million in its International BPO segment based on the Company's evaluation of the recoverability of its leasehold improvement assets.

During 2009, the Company recognized impairment losses of $2.8 million in its International BPO segment, related to the exiting of $2.0 million of certain delivery centers and an $0.8 million impairment loss based on the Company's evaluation of the recoverability of its leasehold improvement and other intangible assets. During 2009, the Company recognized impairment losses of $1.8 million in its North American BPO segment based on the Company's evaluation of the recoverability of its leasehold improvement assets.