During the three months ended March 31, 2012 and 2011, the Company undertook a number of restructuring activities primarily associated with reductions in the Company's capacity and workforce in both the Customer Management Services and Customer Growth Services 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 Comprehensive Income for the three months ended March 31, 2012 and 2011, respectively, is as follows (amounts in thousands):

			Three Months Ended March 31,
			2012		2011
Reduction in force
	Customer Management Services		$	1,544	$	852
	Customer Growth Services			103		110
	Customer Technology Services			-		-
	Customer Strategy Services			-		-
	Corporate			311		-
		Total	$	1,958	$	962

			Three Months Ended March 31,
			2012		2011
Facility exit charges
	Customer Management Services		$	-	$	7
	Customer Growth Services			-		-
	Customer Technology Services			-		-
	Customer Strategy Services			-		-
	Corporate			-		-
		Total	$	-	$	7

A rollforward of the activity in the Company's restructuring accruals is as follows (amounts in thousands):

		Closure of Delivery Centers		Reduction in Force		Total

Balance as of December 31, 2011		$	415	$	1,652	$	2,067
	Expense		-		1,958		1,958
	Payments		(30)		(1,608)		(1,638)
	Reversals		-		-		-
Balance as of March 31, 2012		$	385	$	2,002	$	2,387

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 the three months ended March 31, 2012 and 2011, the Company recognized zero and $0.2 million, respectively, of losses related to leasehold improvement assets in the Customer Management Services segment.

During the first quarter of 2012, the Company elected to rebrand the Direct Alliance Corporation (“DAC”) subsidiary to Revana. Based on this decision and management's intention not to use the DAC name on a go-forward basis, the future cash flows associated with the trade name indefinite-lived intangible asset that was established as part of the purchase price accounting of DAC in 2006 is less than the asset's carrying value. Thus the $1.8 million asset was impaired as of March 31, 2012. This expense was included in the Impairment losses in the Consolidated Statements of Comprehensive Income.