Special Charges

The following is a summary of the components of special charges:



	Three months ended April 30,
	2014		2013
Litigation costs	$	3,958	$	1,940
Employee severance and related costs	1,125		2,079
Other costs, net	843		4
Total special charges	$	5,926	$	4,023

Special charges may include expenses incurred related to certain litigation costs, employee severance, acquisitions, excess facility costs, and asset related charges.

Litigation costs consist of professional service fees for services rendered, related to patent litigation involving us, EVE, and Synopsys regarding emulation technology.

Employee severance and related costs include severance benefits, notice pay, and outplacement services. These rebalance charges generally represent the aggregate of numerous unrelated rebalance plans which impact several employee groups, none of which is individually material to our financial position or results of operations. We determine termination benefit amounts based on employee status, years of service, and local statutory requirements. We communicate termination benefits to the affected employees prior to the end of the quarter in which we record the charge.

Approximately 41% of the employee severance and related costs for the three months ended April 30, 2014 were paid during the period. We expect to pay the remainder during the fiscal year ending January 31, 2015. Substantially all of the employee severance and related costs for the three months ended April 30, 2013 were paid during the fiscal year ending January 31, 2014. There were no significant modifications to the amount of those charges.

Accrued special charges are included in accrued and other liabilities and other long-term liabilities in the condensed consolidated balance sheets. The following table shows changes in accrued special charges during the three months ended April 30, 2014:



	Accrued special charges as of		Charges during the three months ended		Payments during the three months ended			Accrued special charges as of
	January 31, 2014		April 30, 2014		April 30, 2014			April 30, 2014		(1	)
Litigation costs	$	4,855	$	3,958	$	(4,347	)	$	4,466
Employee severance and related costs	1,004		1,125		(895		)	1,234
Other costs, net	1,987		843		(851		)	1,979
Total accrued special charges	$	7,846	$	5,926	$	(6,093	)	$	7,679


⁽¹⁾	Of the $7,679 total accrued special charges as of April 30, 2014, $496 represents the long-term portion, which primarily includes accrued lease termination fees and other facility costs, net of sublease income and other long-term costs. The remaining balance of $7,183 represents the short-term portion of accrued special charges.