Accrued Restructuring

9 Months Ended

Sep. 30, 2012

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Accrued Restructuring

Accrued restructuring, which is included in other accrued liabilities and other long-term liabilities in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2012 and December 31, 2011, consisted of the following (in thousands):

	September 30, 2012		December 31, 2011
2009 restructuring	$	—	$	84
Fourth quarter 2010 restructuring	—		218
Continuous Computing restructuring	131		3,900
2012 lease abandonment charge	1,081		—
Third quarter 2012 restructuring	1,024		—
Total accrued restructuring	$	2,236	$	4,202

Of the $2.2 million accrued restructuring at September 30, 2012, $0.7 million represents the long-term portion of accrued lease abandonment charges, with the remaining balance representing the short-term portion of accrued restructuring.

The Company evaluates the adequacy of the accrued restructuring charges on a quarterly basis. Reversals are recorded in the period in which the Company determines that expected restructuring obligations are less than the amounts accrued.

2009 Restructurings

During 2012, all remaining activities related to the 2009 plan were completed.

Fourth Quarter 2010 Restructuring

During 2012, all remaining activities related to the 2010 plan were completed.

Continuous Computing Related Restructuring

In the second quarter of 2011, the Company initiated a restructuring plan associated with the acquisition of Continuous Computing. The plan included the identification of 117 positions at various locations that will be eliminated. The primary intent of these integration activities was to eliminate the staffing redundancies that resulted from the Company's acquisition of Continuous Computing. In addition, these integration activities align with the Company's corporate objective to transfer a significant portion of its research and development activities to lower cost geographies. To date, under this plan, the Company has incurred restructuring costs of $5.8 million, which consisted of severance and related payroll costs as well as healthcare benefits and legal fees. The Company expects additional charges associated with the restructuring plan to be substantially complete by the fourth quarter of 2012.

During the nine months ended September 30, 2012, under the Continuous Computing restructuring plan, the Company recorded net expense of $0.9 million for the severance of a named executive officer and various other employees, net of the reduction resulting from the re-assignment of employees initially included in the plan and changes in previously estimated amounts for employee severance and associated payroll costs.

The following table summarizes activity associated with the Continuous Computing restructuring plan during the nine months ended September 30, 2012, (in thousands):

	Employee Termination and Related Costs
Balance accrued as of December 31, 2011	$	3,900
Additions	1,043
Reversals	(269		)
Expenditures	(4,543		)
Balance accrued as of September 30, 2012	$	131

2012 Lease Abandonments

During the nine months ended September 30, 2012 the Company recorded charges of $2.0 million related to the abandonment and reduction of three leased facilities. The charges recorded represent the present value of the remaining rental obligations and lease exit charges for these facilities, offset by estimated sublease income during the remaining lease term.

The following table summarizes the activity associated with the 2012 lease abandonments restructuring costs during the nine months ended September 30, 2012, (in thousands):

	Lease Charges
Additions	$	2,012
Reversals	—
Expenditures	(931		)
Balance accrued as of September 30, 2012	$	1,081

Third Quarter 2012 Restructuring

During third quarter of 2012, the Company restructured four employees including the Company's Chief Executive Officer. The remaining employees were restructured within the sales, finance, and human resources departments in a continued effort to focus our global operations in order to maximize cost savings. The Company expects all activities associated with this plan to be complete by the end of 2012.

The following table summarizes the activity associated with the third quarter 2012 restructuring costs during the nine months ended September 30, 2012, (in thousands):

	Employee Termination and Related Costs
Additions	1,253
Reversals	—
Expenditures	(229	)
Balance accrued as of September 30, 2012	1,024