During the three and nine months ended September 30, 2011, 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 for the three and nine months ended September 30, 2011 and 2010, respectively, is as follows (amounts in thousands):

			Three Months Ended September 30,				Nine Months Ended September 30,
			2011		2010		2011		2010
North American BPO
	Reduction in force		$	1,407	$	2,850	$	2,007	$	4,906
	Facility exit charges			65		-		72		-
	Revision of prior estimates			(35)		(139)		(379)		(144)
		Total	$	1,437	$	2,711	$	1,700	$	4,762

			Three Months Ended September 30,				Nine Months Ended September 30,
			2011		2010		2011		2010
International BPO
	Reduction in force		$	317	$	779	$	573	$	1,509
	Facility exit charges			-		89		-		89
	Revision of prior estimates			(138)		-		25		(8)
		Total	$	179	$	868	$	598	$	1,590

A roll-forward 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, 2010		$	695	$	8,267	$	8,962
	Expense		72		2,580		2,652
	Payments		(230)		(9,462)		(9,692)
	Revision of prior estimates		-		(354)		(354)
Balance as of September 30, 2011		$	537	$	1,031	$	1,568

The remaining reduction in force accrual is expected to be paid during 2011, with the remaining accrual for the closure of delivery centers to be paid or extinguished no later than 2012.

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 September 30, 2011, the Company did not recognize any impairment losses. During the nine months ended September 30, 2011, the Company recognized impairment losses related to leasehold improvement assets of $0.2 million in its International BPO segment. For the three months ended September 30, 2010, the Company recognized impairment losses related to leasehold improvement assets of $0.3 million in its International BPO segment.