Liabilities and Restructuring Charges

In November 2014, the Company initiated a restructuring program that included a voluntary retirement program (VRP) and a minimal headcount reduction program. The VRP was offered to certain eligible employees in the United States and enrollment for those employees was completed on November 21, 2014. The total cost of the restructuring program was $15.3 million, of which $1.7 million and $14.3 million were paid during the three and six months ended April 30, 2015, respectively. As of April 30, 2015, the remaining balance of $1.0 million is recorded in accounts payable and accrued liabilities in the unaudited condensed balance sheets and will be paid during fiscal 2015.

Accounts payable and accrued liabilities consist of:



	April 30, 2015		October 31, 2014
	(in thousands)
Payroll and related benefits	$	219,354	$	302,295
Other accrued liabilities	54,887		66,666
Accounts payable	26,860		28,152
Total	$	301,101	$	397,113

Other long-term liabilities consist of:



	April 30, 2015		October 31, 2014
	(in thousands)
Deferred compensation liability	$	157,537	$	145,508
Other long-term liabilities	39,992		13,464
Total	$	197,529	$	158,972