RESTRUCTURING COSTS AND ACCRUALS (Tables)

6 Months Ended

Jun. 30, 2012

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

Accounting for Restructuring Plans

The Company records facility-related restructuring charges in accordance with ASC Topic 420, Liabilities: Exit or Disposal Cost Obligations. Based on the Company's policies for the calculation and payment of severance benefits, the Company accounts for employee-related restructuring charges as an ongoing benefit arrangement in accordance with ASC Topic 712, Compensation - Nonretirement Postemployment Benefits. Restructuring charges and accruals require significant estimates and assumptions, including sub-lease income assumptions. These estimates and assumptions are monitored on at least a quarterly basis for changes in circumstances and any corresponding adjustments to the accrual are recorded in the Company's statement of operations in the period when such changes are known.

The following table sets forth the activity in the restructuring accruals for the six months ended June 30, 2012 (in thousands):

	Non-Acquisition-Related Restructuring Liabilities						Acquisition-Related Restructuring Liabilities
	Employee- Related			Facilities- Related			Employee- Related		Facilities- Related			Total
Accrual balance at December 31, 2011 (revised)	$	4,422		$	6,445		$	—	$	470		$	11,337
New restructuring charges – operating expenses	14,623			322			—		—			14,945
Revisions of estimated liabilities	181			665			—		170			1,016
Accretion	—			102			—		(6		)	96
Cash payments	(3,377		)	(2,163		)	—		(214		)	(5,754		)
Non-cash write-offs	—			(12		)	—		—			(12		)
Foreign exchange impact on ending balance	14			(38		)	—		—			(24		)
Accrual balance at June 30, 2012	$	15,863		$	5,321		$	—	$	420		$	21,604