Accrued Restructuring Charge

12 Months Ended

Apr. 30, 2014

Accrued Restructuring Charge [Abstract]

Accrued Restructuring Charge

Note 4.  Accrued Restructuring Charge

On December 3, 2013, we announced the completion of our organizational alignment in which the Archive and eDiscovery businesses were combined.  The alignment included movement of our operations, workforce reductions, abandonment of excess facilities and other charges in the Archive and eDiscovery reportable segment. These costs are recorded in selling, general and administrative expenses in the consolidated statements of operations.

To determine the loss on abandonment of the lease, which is the net present value of our future lease payments reduced by expected sublease income, certain estimates were made related to the (1) time period over which the relevant facility would remain vacant, (2) sublease terms, and (3) sublease rates, including common area charges.  If market rates continue to decrease in these markets or if it takes longer than expected to sublease these facilities, the actual loss could exceed this estimate. 

A summary of the restructuring and other costs recognized for the fiscal year ended April 30, 2014 is as follows:

								Deferred
				Lease		Asset		Rent		Other
		Severance		Abandonment		Impairment		Liability		Costs		Total
Amounts expected to be incurred	$	420	$	783	$	127	$	(356)	$	67	$	1,041
Amounts incurred for fiscal 2014	$	414	$	783	$	127	$	(356)	$	67	$	1,035

At April 30, 2014, the accrued liability associated with the alignment consisted of the following:

				Lease
		Severance		Abandonment		Total
Charges	$	414	$	783	$	1,197
Payments		(318)		(319)		(637)
Accrued liability at April 30, 2014	$	96	$	464	$	560