In the second quarter of our 2011 fiscal year, we began a restructuring program (the “2011 Restructuring Plan”) that was designed to consolidate operations within our Commercial & Industrial business. Pursuant to the 2011 Restructuring Plan, we will finalize the sale or closure of certain underperforming facilities within our Commercial & Industrial operations. The 2011 Restructuring Plan is a key element of our commitment to return the Company to profitability.

The facilities directly affected by the 2011 Restructuring Plan are in several locations throughout the country, including Arizona, Florida, Iowa, Massachusetts, Louisiana, Nevada and Texas. These facilities were selected due to current business prospects and the extended time frame needed to return the facilities to a profitable position. We expect that closure costs will not exceed $5,500 in the aggregate. Closure costs associated with the 2011 Restructuring Plan include equipment and facility lease termination expenses, incremental management consulting expenses and severance costs for employees. The Company is in the process of winding down these facilities. As of June 30, 2012, we have completed approximately 96% of the backlog of these facilities that existed at the adoption of the 2011 Restructuring Plan. As the Company concludes the wind-down and closure process for each of these facilities, their respective results of operations will be reclassified and presented within future statements of operations as “Discontinued Operations.” U.S. GAAP does not permit an earlier reclassification. As part of our restructuring charges within our Commercial & Industrial segment we recognized $951 in consulting services, and $124 in costs related to lease terminations during the nine months ended June 30, 2012. Additionally, we recognized a reduction of $58 in severance costs, resulting from the reversal of severance agreements when conditions were not met.

The following table summarizes the activities related to our restructuring activities by component:

	Severance		Consulting		Lease Termination
	Charges		Charges		& Other Charges		Total

Restructuring liability at September 30, 2011	$	1,081	$	336	$	790	$	2,207
Restructuring charges (benefits) incurred		(58)		951		124		1,017
Cash payments made		(733)		(1,287)		(486)		(2,506)
Restructuring liability at June 30, 2012	$	290	$	0	$	428	$	718

The following table summarizes the activities related to our restructuring activities by component:

	Severance		Consulting		Lease Termination
	Charges		Charges		& Other Charges		Total

Restructuring liability at September 30, 2011	$	1,081	$	336	$	790	$	2,207
Restructuring charges (benefits) incurred		(58)		951		124		1,017
Cash payments made		(733)		(1,287)		(486)		(2,506)
Restructuring liability at June 30, 2012	$	290	$	0	$	428	$	718

During the first quarter of fiscal 2012, the Company determined the underperforming Baltimore facility within its Commercial & Industrial and Communications segments would be either sold or closed over the next three to six months. This closing is a key element of management's overall plan to return the Company to profitability. The Baltimore location was selected based upon current businesses performance and the extended time frame needed to return the operation to profitability. We have subsequently determined to close this facility. We expect the facility will be closed by September 30, 2012, and that closure costs will not exceed $480 in the aggregate.