Accrued Restructuring (Tables)

12 Months Ended

Dec. 31, 2012

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

Accrued Restructuring

Accrued restructuring, which is included in other accrued liabilities in the accompanying Consolidated Balance Sheets consisted of the following (in thousands):



	December 31, 2012		December 31, 2011
2009 restructuring	$	—	$	84
Fourth quarter 2010 restructuring	—		218
Continuous Computing restructuring	198		3,900
2012 lease abandonment	990		—
Third quarter 2012 restructuring	—		—
Total accrued restructuring	$	1,188	$	4,202

The Company evaluates the adequacy of the accrued restructuring on a quarterly basis. The Company records certain reclassifications between categories and reversals to the accrued restructuring charges based on the results of the evaluation. The total accrued restructuring charges for each restructuring event are not affected by reclassifications. Reversals are recorded in the period in which the Company determines that expected restructuring obligations are less than the amounts accrued.

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 the Company's global operations in order to maximize cost savings.

The following table summarizes the activity associated with the third quarter 2012 restructuring costs during the year ended December 31, 2012 (in thousands):



	Employee Termination and Related Costs
Additions	1,253
Reversals	—
Expenditures	(1,253	)
Balance accrued as of December 31, 2012	—

2012 Lease Abandonments

During the year ended December 31, 2012 the Company recorded charges of $1.7 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 year ended December 31, 2012 (in thousands):



	Lease Charges
Additions	$	1,658
Reversals	—
Expenditures	(668		)
Balance accrued as of December 31, 2012	$	990

Continuous Computing Related Restructuring

During 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. In addition, these integration activities align with the Company's corporate objective to transfer a significant portion of its research and development activities to offshore lower cost geographies. Life to date, the Company recorded restructuring costs, net of reversals, of $5.9 million which consisted of severance, healthcare benefits, related payroll costs and legal fees. The Company expects activity associated with the restructuring plan to be substantially completed by the second quarter of 2013.

The following table summarizes activity associated with the Continuous Computing restructuring initiative during the year ended December 31, 2012 (in thousands):



	Employee Termination and Related Costs
Balance accrued as of December 31, 2011	$	3,900
Additions	1,048
Reversals	(276		)
Expenditures	(4,474		)
Balance accrued as of December 31, 2012	$	198

Schedule of Restructuring and Related Costs [Table Text Block]

Restructuring and acquisition-related charges, net

The following table summarizes the Company's restructuring and acquisition-related charges as presented in the Consolidated Statement of Operations for the years ended (in thousands):



	2012			2011		2010
Restructuring	$	3,667		$	5,071	$	1,575
Acquisition-related charges ^(A)
Transaction costs	—			3,381		—
Integration-related costs	1,268			1,334		—
Contingent consideration adjustments	(5,052		)	194		—
Total restructuring and acquisition-related charges, net	$	(117	)	$	9,980	$	1,575



(A)	Acquisition-related charges include non-recurring, incremental direct expenses associated with acquisitions. Transaction costs include investment banking fees, legal, accounting and valuation services. Integration-related costs include expenses associated with operational consolidation, training, re-branding, and consulting. Finally, contingent consideration adjustments include changes in the fair value of these arrangements resulting from acquisitions either due to the passage of time or adjustments to the projected consideration payable.

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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