Special Charges

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



Year ended January 31,	2016		2015		2014
Voluntary early retirement program	$	25,232	$	—	$	—
Employee severance and related costs	13,496		3,535		4,392
Litigation costs	4,118		18,408		11,597
Other costs, net	2,235		1,547		940
Total special charges	$	45,081	$	23,490	$	16,929

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

We offered the voluntary early retirement program in North America during the three months ended April 30, 2015 and 110 employees elected to participate. The costs presented here are for severance benefits. All of these costs were paid during the fiscal year ending January 31, 2016.

Employee severance and related costs include severance benefits and notice pay. 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 record the charge for estimated severance benefits in the quarter that the rebalance plan is approved.

Approximately 86% of the employee severance and related costs for fiscal year 2016 were paid during fiscal year 2016. We expect to pay the remainder during fiscal year 2017. Approximately 90% of the employee severance and related costs for fiscal year 2015 were paid during fiscal year 2015. Costs remaining as of January 31, 2015 were paid in fiscal year 2016. Approximately 80% of the employee severance and related costs for fiscal year 2014 were paid during fiscal year 2014. Costs remaining as of January 31, 2014 were paid in fiscal year 2015. There have been no significant modifications to the amount of these charges.

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

Accrued special charges are included in accrued and other liabilities and other long-term liabilities in the consolidated balance sheet. The following table shows changes in accrued special charges during the year ended January 31, 2016:



	Accrued special charges as of		Charges during the year ended		Payments during the year ended			Accrued special charges as of
	January 31, 2015		January 31, 2016		January 31, 2016			January 31, 2016		⁽¹⁾
Voluntary early retirement program	$	—	$	25,232	$	(25,232	)	$	—
Employee severance and related costs	370		13,496		(11,931		)	1,935
Litigation costs	3,406		4,118		(7,213		)	311
Other costs	741		2,235		(2,216		)	760
Accrued special charges	$	4,517	$	45,081	$	(46,592	)	$	3,006


⁽¹⁾	The balance of $3,006 represents short-term accrued special charges.

The following table shows changes in accrued special charges during the year ended January 31, 2015:



	Accrued special charges as of		Charges during the year ended		Payments during the year ended			Accrued special charges as of
	January 31, 2014		January 31, 2015		January 31, 2015			January 31, 2015		⁽¹⁾
Employee severance and related costs	$	1,004	$	3,535	$	(4,169	)	$	370
Litigation costs	4,855		18,408		(19,857		)	3,406
Other costs	1,987		1,547		(2,793		)	741
Accrued special charges	$	7,846	$	23,490	$	(26,819	)	$	4,517


⁽¹⁾	Of the $4,517 total accrued special charges as of January 31, 2015, $252 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 $4,265 represents the short-term portion of accrued special charges.

The following table shows changes in accrued special charges during the year ended January 31, 2014:



	Accrued special charges as of		Charges during the year ended		Payments during the year ended			Accrued special charges as of
	January 31, 2013		January 31, 2014		January 31, 2014			January 31, 2014		⁽¹⁾
Employee severance and related costs	$	2,028	$	4,392	$	(5,416	)	$	1,004
Litigation costs	624		11,597		(7,366		)	4,855
Other costs	2,889		940		(1,842		)	1,987
Accrued special charges	$	5,541	$	16,929	$	(14,624	)	$	7,846


⁽¹⁾	Of the $7,846 total accrued special charges as of January 31, 2014, $587 represents the long-term portion, which primarily includes accrued lease termination fees and other facility costs, net of sublease income. The remaining balance of $7,259 represents the short-term portion of accrued special charges.