RESTRUCTURING AND OTHER CHARGES

The following table summarizes the impact of Company’s restructuring charges (accrual adjustments) on the consolidated statements of operations for the years ended December 31:



	2012			2011			2010
Cost of sales - services	$	6,226		$	10,678		$	540
Cost of sales - products	(1,849		)	3,905			1,163
Selling and administrative expense	9,037			11,607			3,809
Research, development and engineering expense	1,827			(8		)	(143		)
Gain on sale of real estate	—			—			(1,186		)
	$	15,241		$	26,182		$	4,183

The following table summarizes the Company’s restructuring charges (accrual adjustments) within continuing operations by

reporting segment for the years ended December 31:



	2012		2011		2010
DNA
Severance	$	10,773	$	4,000	$	3,226
Other	—		239		368
Gain on sale of real estate	—		—		(1,186		)
DI
Severance	4,112		19,284		1,315
Other (1)	356		2,659		460
Total	$	15,241	$	26,182	$	4,183


(1)	Other costs in the DI segment for the year ended December 31, 2011 include legal fees, accelerated depreciation and lease termination fees.

Restructuring charges of $15,633 for the year ended December 31, 2012 related to the Company’s global realignment plan, including realignment of resources and certain international facilities to better support opportunities in target markets and leverage software-led services technology to support customers in efforts to optimize overall operational performance. As of December 31, 2012, the Company anticipates additional restructuring costs of $4,000. As management concludes on certain aspects of the global shared services plan, the anticipated future costs related to this plan are subject to change.

Restructuring charges of $3,097 for the year ended December 31, 2012 related to the Company’s global shared services plan, which entails expanding the Company's current information technology (IT) center in India to create a global shared services center that provides centralized IT and financial services for the Company. Expanding the shared services center requires transferring IT and financial services-related jobs residing in other geographies. As of December 31, 2012, the Company anticipates additional restructuring costs of $6,000. As management concludes on certain aspects of the global shared services plan, the anticipated future costs related to this plan are subject to change.

Restructuring (accrual adjustments) charges, net of $(2,986) and $19,450 for the year ended December 31, 2012 and 2011, respectively, related to the Company’s plan for the EMEA reorganization, which realigns resources and further leverages the existing shared services center. As of December 31, 2012, the Company does not expect any material remaining costs related to this plan.

Restructuring charges of $0, $1,057 and $4,059 for the years ended December 31, 2012, 2011 and 2010, respectively, related to reductions in the Company’s global workforce, including realignment of the organization and resources to better support opportunities in emerging growth markets and consolidation of certain international facilities in efforts to optimize overall operational performance. Company does not expect any material remaining costs related to this workforce reduction.

Other net restructuring (accrual adjustments) charges, net were $(503), $5,675 and $124 for the years ended December 31, 2012, 2011 and 2010, respectively. Other restructuring charges for 2011 related primarily to realignment in North American operations.

The following table summarizes the Company’s cumulative total restructuring costs for the significant plans:



	Global Realignment		Global Shared Services		EMEA Reorganization
Costs incurred to date:
DNA	$	8,774	$	2,808	$	—
DI	6,859		289		16,464
Total costs incurred to date	$	15,633	$	3,097	$	16,464

The following table summarizes the Company’s restructuring accrual balances and related activity:



Balance at January 1, 2010	$	21,917
Liabilities incurred	5,369
Liabilities paid/settled	(23,946		)
Balance at December 31, 2010	$	3,340
Liabilities incurred	26,182
Liabilities paid/settled	(19,386		)
Balance at December 31, 2011	$	10,136
Liabilities incurred	15,241
Liabilities paid/settled	(13,533		)
Balance at December 31, 2012	$	11,844

Other Charges

Other charges consist of items that the Company has determined are non-routine in nature and are not expected to recur in future operations. Net non-routine expenses of $42,328, $14,981 and $16,234 impacted the years ended December 31, 2012, 2011 and 2010, respectively. Net non-routine expenses for 2012 primarily related to the FCPA investigation, including $16,750 within miscellaneous, net of estimated pre-tax losses related to the potential outcome of this matter. In addition, the Company incurred $21,907 of pre-tax non-routine expenses related to early pension buy-out payments made to certain deferred terminated vested participants (refer to note 12) recorded within selling and administrative expense. Net non-routine expenses for 2011 consisted primarily of legal and compliance costs related to the FCPA investigation and were recorded in selling and administrative expense and miscellaneous, net. Net non-routine expenses for 2010 consisted primarily of a settlement and legal fees related to a previously disclosed employment class-action lawsuit as well as legal and compliance costs related to the FCPA investigation.