Liabilities and Restructuring Charges

During the three months ended January 31, 2017, the Company initiated a restructuring plan as part of a business reorganization. Total charges under this plan are expected to be $15 million to $16 million consisting of severance and benefits. The Company recorded $12.1 million of these charges in the first quarter of fiscal 2017 and expects to record the remaining balance in the second quarter of fiscal 2017. Payments of these restructuring charges are anticipated to be completed in fiscal 2017.

During fiscal 2016, the Company recorded $9.6 million of restructuring charges (the 2016 Restructuring Plans) for severance and benefits due to involuntary employee terminations, of which $3.9 million was paid in fiscal 2016. As of October 31, 2016, there was a $5.7 million outstanding balance remaining in accounts payable and accrued liabilities as payroll and related benefits in the consolidated balance sheets. An immaterial balance under the 2016 Restructuring Plans remains unpaid as of January 31, 2017 and the Company does not expect to incur any additional costs as part of the 2016 Restructuring Plans.

The following is a summary of restructuring activities during the three months ended January 31, 2017:



	(in thousands)
Liability as of October 31, 2016	$	5,679
Restructuring costs incurred	12,105
Cash payments	(4,899		)
As of January 31, 2017(1)	$	12,885


(1)	Outstanding balance recorded in accounts payable and accrued liabilities as payroll and related benefits.

Accounts payable and accrued liabilities consist of:



	January 31, 2017		October 31, 2016
	(in thousands)
Payroll and related benefits	$	176,512	$	321,430
Other accrued liabilities	50,770		66,276
Accounts payable	23,816		13,745
Total	$	251,098	$	401,451

Other long-term liabilities consist of:



	January 31, 2017		October 31, 2016
	(in thousands)
Deferred compensation liability	$	177,393	$	163,185
Other long-term liabilities	50,772		47,670
Total	$	228,165	$	210,855