Restructuring and Related Expenses

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

On May 25, 2010 and as subsequently revised, the Company's Board of Directors approved a restructuring plan (the “Restructuring Plan”) designed to reduce the Company's overall headcount and migrate positions from various facilities, primarily within North America and Europe, to regional operating centers. As of September 30, 2011, the Company had incurred all of the expenses related to the Restructuring Plan.

The following table summarizes the activity for the restructuring accruals as of September 30, 2012 (in millions):



	Severance, Outplacement and Related Benefits			Other (a)			Total
Balance, December 31, 2011	$	13.7		$	0.2		$	13.9
Cash payments	(10.3		)	(0.2		)	(10.5		)
Balance, September 30, 2012	$	3.4		$	—		$	3.4

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(a)	Other expenses related to the relocation of various operations to new and existing Company facilities including expenses for hiring, training, relocation, travel and professional fees. All such expenses were recorded when incurred.

Restructuring and related expenses are reflected in the Condensed Consolidated Statements of Income as follows (in millions):



	Three Months Ended September 30,		Nine Months Ended September 30,
	2011		2011
Cost of services	$	3.2	$	10.6
Selling, general and administrative	10.7		36.2
Total restructuring and related expenses, pre-tax	$	13.9	$	46.8
Total restructuring and related expenses, net of tax	$	9.7	$	32.0

There were no restructuring and related expenses incurred during the three and nine months ended September 30, 2012.

The following table summarizes the restructuring and related expenses incurred by reportable segment (in millions). These expenses have not been allocated to the Company's segments disclosed in Note 14. While these items are identifiable to the Company's segments, these expenses have been excluded from the measurement of segment operating profit provided to the chief operating decision maker ("CODM") for purposes of assessing segment performance and decision making with respect to resource allocation.



	Consumer-to-Consumer		Consumer-to-Business		Business Solutions		Other		Total
First quarter 2011	$	19.1	$	3.5	$	—	$	1.4	$	24.0
Second quarter 2011	6.8		0.9		0.9		0.3		8.9
Third quarter 2011	7.8		1.8		4.1		0.2		13.9
Total restructuring and related expenses	$	33.7	$	6.2	$	5.0	$	1.9	$	46.8

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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