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 2015 Restructuring Activity

Q2 - In the second quarter of fiscal 2015, we implemented restructuring actions to better align product development, sales and marketing and general and administrative functions with our company strategy and to reduce operating costs. To date, we have recorded $0.2 million in restructuring charges related to the Q2 fiscal 2015 restructuring activity, comprised of severance and other employee related benefits. As of March 31, 2015, there was no further liability for the Q2 fiscal 2015 restructuring activity.

Q4 - In the fourth quarter of fiscal 2015, we announced additional restructuring actions designed to continue the effort to better align product development, sales and marketing and general and administrative functions with our company strategy and to reduce operating costs. To date, we have recorded $0.5 million in restructuring charges related to the Q4 fiscal 2015 restructuring activity, comprised of severance and other employee related benefits. As of March 31, 2015, we had a remaining liability of approximately $0.5 million recorded for the Q4 fiscal 2015 restructuring activity.

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, 2015, there was no further liability for fiscal 2012 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)	2014		Provision			Payments			2015
Fiscal 2015 Restructuring Plan:
Severance and employment costs	$	—	$	628		$	(178	)	$	450
Fiscal 2014 Restructuring Plan:
Severance and employment costs	534		368			(902		)	—
Total restructuring costs	534		996			(1,080		)	450

	Balance at								Balance at
	March 31,								March 31,
(In thousands)	2013		Provision			Payments			2014
Fiscal 2014 Restructuring Plan:
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,					Payments and			March 31,
(In thousands)	2012		Provision			Settlements			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:
Severance and employment costs	—		—			—			—
Facilities costs	495		(2		)	(257		)	236
Total restructuring costs	$	6,049	$	1,087		$	(6,552	)	$	584

The remaining severance and other employment costs of approximately $0.45 million will be paid in fiscal 2016.