Restructuring

During 2012, in an effort to consolidate our operating locations, we decided not to renew our lease for office space in San Diego, CA, which matured on June 30, 2013. As a result, we initiated a plan to transition most of our operations based in San Diego, CA to our Austin, TX location, which we substantially completed in June 2013 when the lease matured.

The following table summarizes our restructuring costs related to our San Diego office transition as of September 30, 2013:



	Total costs expected to be incurred		Costs incurred during the three months ended		Costs incurred during the nine months ended		Cumulative costs incurred as of
(in thousands)	Total costs expected to be incurred		September 30, 2013
By component:
Employee severance and retention costs	$	295	$	—	$	120	$	295
Employee relocation costs	159		83		159		159
	454		83		279		454
By reportable segment:
Other	$	454	$	83	$	279	$	454

The change in our liability related to our San Diego office transition during the nine months ended September 30, 2013, consisted of the following:



	Accrued at		Increases for incurred costs		Costs paid			Accrued at
(in thousands)	December 31, 2012		Increases for incurred costs		Costs paid			September 30, 2013
Employee severance and retention costs	$	175	$	120	$	(295	)	$	—
Employee relocation costs	—		159		(159		)	—
	$	175	$	279	$	(454	)	$	—

In January 2013, we implemented a realignment of our workforce in response to changes in the nonprofit industry and global economy. The realignment included a reduction in workforce of approximately 135 positions. The cost associated with this realignment was substantially incurred during the first nine months of 2013.

The following table summarizes our restructuring costs related to the reduction in workforce as of September 30, 2013:



	Total costs expected to be incurred		Costs incurred during the three months ended		Costs incurred during the nine months ended		Cumulative costs incurred as of
(in thousands)	Total costs expected to be incurred		September 30, 2013
By component:
Employee severance costs	$	3,187	$	27	$	3,187	$	3,187
By reportable segment:
ECBU	$	828	$	—	$	828	$	828
GMBU	290		—		290		290
Target Analytics	136		—		136		136
Other	1,933		27		1,933		1,933
	$	3,187	$	27	$	3,187	$	3,187

The change in our liability related to the reduction in workforce during the nine months ended September 30, 2013, consisted of the following:



	Accrued at		Increases for incurred costs		Costs paid			Accrued at
(in thousands)	December 31, 2012		Increases for incurred costs		Costs paid			September 30, 2013
Employee severance costs	$	—	$	3,187	$	(3,187	)	$	—