Liabilities and Restructuring Charges

During the three and six months ended April 30, 2017, the Company incurred restructuring charges of approximately $12.9 million and $25.0 million, respectively, for involuntary and voluntary employee termination actions. The restructuring actions were undertaken to structure the company for future growth, reallocate resources to priority areas, and to a lesser extent, eliminate operational redundancy. The total charges under the 2017 restructuring plans, as of April 30, 2017, are expected to be $32 million to $34 million, and will depend in part on the number of eligible employees that accept outstanding offers of our 2017 Voluntary Retirement Program (VRP). These charges consist primarily of severance and retirement benefits. Such payments are expected to be completed by the end of the second quarter of fiscal 2018.

In fiscal 2016, the Company incurred $9.6 million of restructuring charges for severance and benefits due to involuntary employee termination activities. As of April 30, 2017, the remaining outstanding balance from the 2016 restructuring activities was immaterial.

The following is a summary of restructuring activities during the six months ended April 30, 2017:



	(in thousands)
Liability as of October 31, 2016	$	5,679
Restructuring costs incurred	25,012
Cash payments	(18,819		)
As of April 30, 2017(1)	$	11,872


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

Accounts payable and accrued liabilities consist of:



	April 30, 2017		October 31, 2016
	(in thousands)
Payroll and related benefits	$	230,480	$	321,430
Other accrued liabilities	87,482		66,276
Accounts payable	33,538		13,745
Total	$	351,500	$	401,451

Other long-term liabilities consist of:



	April 30, 2017		October 31, 2016
	(in thousands)
Deferred compensation liability	$	184,436	$	163,185
Other long-term liabilities	52,402		47,670
Total	$	236,838	$	210,855