Note 17. Restructuring

After revising our 2012 business forecast to reflect current economic and other expectations, we committed to a business restructuring plan on June 12, 2012 that was intended to better align our cost structure with our current and anticipated needs by lowering costs primarily in North America and Europe. These reductions were primarily intended to lower our service and supply chain overhead and general and administrative support costs, with lesser impacts to Research and Development and Sales and Marketing. Under the business restructuring plan, we are reducing our work force primarily in the United States and Europe by approximately 160 employees, which represent approximately 7% of our current total global work force. We implemented this restructuring plan beginning in June of 2012 and expect to complete it over the remainder of fiscal year 2012.

The total restructuring costs for this plan are expected to be $6.4 million, including employee termination costs of $5.9 million and $0.5 million of other associated costs. We recorded $5.9 million of these charges in the second quarter of 2012. We expect to record the majority of the remaining charge throughout 2012. We anticipate that substantially all of the severance-related and periodic other associated costs will be cash expenditures. These costs are recorded on our condensed consolidated statement of operations in restructuring charges.

The reconciliation of accrued restructuring charges as of July 1, 2012 is summarized in the table below (in millions):


	Accrued Employee Termination Costs per Contract			Accrued Other Costs			Total Accrued Restructuring Charges
Balance at December 31, 2011	$	1.0		$	1.2		$	2.2
Restructuring charges for 2012 plan		5.9			—			5.9
Utilization of restructuring plans		(1.1	)		(0.2	)		(1.3	)
Reversal of prior year restructuring charges		(0.3	)		—			(0.3	)

Balance at July 1, 2012	$	5.5		$	1.0		$	6.5