Cost Reduction Actions (Tables)

3 Months Ended

Oct. 31, 2013

Rollforward of restructuring liability by type of cost related to the wind-down of the microsatellite product line

The activity pertaining to the accruals with respect to this plan, since July 31, 2013, is summarized as follows:



	Facility exit costs			Other	Total
Balance as of July 31, 2013	$	413,000		50,000	$	463,000
Additions/(reversals)	—			—	—
Payments made	(39,000		)	—	(39,000		)
Balance as of October 31, 2013	$	374,000		50,000	$	424,000

Determination of estimated facility exit costs table

The remaining estimated amounts relate to facility exit costs and were determined as follows:



	At August 1, 2008
Total non-cancelable lease obligations	$	12,741,000
Less: Estimated sublease income	8,600,000
Total net estimated facility exit costs	4,141,000
Less: Interest expense to be accreted	2,041,000
Present value of estimated facility exit costs	$	2,100,000

Summary of acquisition-related restructuring liabilities

As of October 31, 2013, the amount of the acquisition-related restructuring reserve is as follows:



	Cumulative Activity Through October 31, 2013
Present value of estimated facility exit costs at August 1, 2008	$	2,100,000
Cash payments made	(5,585,000		)
Cash payments received	6,028,000
Accreted interest recorded	895,000
Net liability as of October 31, 2013	3,438,000
Amount recorded as prepaid expenses in the Condensed Consolidated Balance Sheet	450,000
Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet	$	3,888,000

Summary of future cash payments associated with estimated facility exit costs

As of October 31, 2013, future cash payments associated with our restructuring plan are summarized below:



	As of
	October 31, 2013
Future lease payments to be made in excess of anticipated sublease payments	$	3,888,000
Less net cash to be received in next twelve months	(450,000		)
Interest expense to be accreted in future periods	1,145,000
Total remaining net cash payments	$	4,583,000

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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