Restructuring Charges

We recognize restructuring charges when a plan that materially changes the scope of our business or the manner in which that business is conducted is adopted and communicated to the impacted parties, and the expenses have been incurred or are reasonably estimable. In addition, we assess the property and equipment associated with the related facilities for impairment. The remaining useful lives of property and equipment associated with the related operations are re-evaluated based on the respective restructuring plan, resulting in the acceleration of depreciation and amortization of certain assets.

Fiscal 2014 Restructuring Activity

Q1 - In the first quarter of fiscal 2014, we announced restructuring actions to better align corporate functions and to reduce operating costs, following the sale of RSG. These restructuring activities were completed in fiscal 2014. We recorded $0.7 million in restructuring charges during fiscal 2014, comprised of severance and other employee related benefits. As of March 31, 2014, there was no further liability for the Q1 fiscal 2014 restructuring activity.

Q4 - In the fourth quarter of fiscal 2014, we initiated a restructuring plan to maximize sales effectiveness and more closely align sales and marketing efforts for targeted vertical growth, new product launches, and marketing alliances, and to shift development resources to the next generation products. We recorded approximately $0.6 million in restructuring charges during fiscal 2014, comprised of severance and other employee related benefits. As of March 31, 2014, we had a remaining liability of approximately $0.5 million recorded for the Q4 fiscal 2014 restructuring activity.

Fiscal 2012 Restructuring Activity

In the first quarter of fiscal 2012, we announced restructuring actions, including the relocation of our corporate services from Solon, Ohio to Alpharetta, Georgia, designed to better align those services with our operating units and reduce costs following the sale of TSG. These restructuring actions were mostly completed by March 31, 2012 and impacted approximately 130 employees. To date, we have recorded $12.1 million in restructuring charges. These charges were primarily comprised of severance and related benefits. As of March 31, 2014, there was no further liability for fiscal 2012 restructuring activity.

Fiscal 2009 Restructuring Activity

During fiscal 2009, we took steps to realign our cost and management structure. Since 2009, as previously disclosed, we have incurred charges totaling approximately $19.0 million related to the fiscal 2009 restructuring activity of which $32,000 were recorded in fiscal 2014, related to the 2009 restructuring activity. These charges were comprised of facilities expenses. As of March 31, 2014, there was no further liability for fiscal 2009 restructuring activity.

Following is a reconciliation of the beginning and ending balances of the restructuring liability:



	Balance at								Balance at
	March 31,								March 31,
(In thousands)	2013		Provision			Payments			2014
Fiscal 2014 Restructuring Plans:
Severance and employment costs	$	—	$	1,257		$	(723	)	$	534
Fiscal 2012 Restructuring Plan:
Severance and employment costs	348		—			(348		)	—
Fiscal 2009 Restructuring Plan:
Facilities costs	236		32			(268		)	—
Total restructuring costs	$	584	$	1,289		$	(1,339	)	$	534

	Balance at								Balance at
	March 31,								March 31,
(In thousands)	2012		Provision			Payments			2013
Fiscal 2012 Restructuring Plan:
Severance and employment costs	5,257		1,146			(6,055		)	348
Facilities costs	297		(57		)	(240		)	—
Fiscal 2009 Restructuring Plan:
Facilities costs	495		(2		)	(257		)	236
Total restructuring costs	6,049		1,087			(6,552		)	584

	Balance at								Balance at
	March 31,					Payments and			March 31,
(In thousands)	2011		Provision			Settlements			2012
Fiscal 2012 Restructuring Plan:
Severance and employment costs	$	—	$	7,091		$	(1,834	)	$	5,257
Facilities costs	—		3,223			(2,926		)	297
Fiscal 2009 Restructuring Plan:
Severance and employment costs	289		308			(597		)	—
Facilities costs	444		235			(184		)	495
Total restructuring costs	$	733	$	10,857		$	(5,541	)	$	6,049

The remaining severance and other employment costs of approximately $0.5 million will be paid in fiscal 2015.