RESTRUCTURING CHARGES

3 Months Ended

Jun. 30, 2011

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

NOTE 8: RESTRUCTURING CHARGES

In fiscal 2011 and continuing in fiscal 2012, restructuring actions to consolidate operations supporting the business were the result of strategic management decisions. The types of restructuring expense (benefit) for the three months ended June 30, 2011 and 2010 were (in thousands):

	Three Months Ended
	June 30, 2011			June 30, 2010
By expense (benefit) type
Severance and benefits	$	(179	)	$	555
Facilities		15			(638	)
Other		(300	)		—
	$	(464	)	$	(83	)

Fiscal 2012

During the first quarter of fiscal 2012, severance and benefits reversals were due to actual payments lower than estimated and retaining certain positions. The other restructuring reversal was due to actual payments lower than estimated on a supplier relationship exited in fiscal 2011.

Fiscal 2011

During the first quarter of fiscal 2011, severance and benefits restructuring expenses were due to eliminating positions worldwide across all operating functions. The net reversal of facility restructuring charges in the first quarter of fiscal 2011 was primarily due to negotiating settlements for lease liabilities on two vacated facilities in the U.S. for amounts lower than the outstanding lease contracts.

Accrued Restructuring

The following tables show the activity and the estimated timing of future payouts for accrued restructuring (in thousands):

	Three months ended June 30, 2011
	Severance and Benefits			Facilities			Other			Total
Balance as of March 31, 2011	$	2,885		$	843		$	300		$	4,028
Restructuring charges		—			15			—			15
Reversals		(179	)		—			(300	)		(479	)
Cash payments		(1,907	)		(115	)		—			(2,022	)
Assumed restructuring liability		23			—			—			23
Balance as of June 30, 2011	$	822		$	743		$	—		$	1,565

	Severance and Benefits			Facilities			Other			Total
Estimated timing of future payouts:
Fiscal 2012	$	822		$	295		$	—		$	1,117
Fiscal 2013 to 2016		—			448			—			448
	$	822		$	743		$	—		$	1,565

- 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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