RESTRUCTURING, NET (Tables)

6 Months Ended

Jan. 31, 2017

Summary of Restructuring Accrual by Expense Category and by Reportable Segment

The following tables summarize the activities related to the restructuring accrual by expense category and by reportable segment for the six months ended January 31, 2017:

	Employee Related Expenses			Contractual Obligations			Total
	(In thousands)
Accrued restructuring balance at July 31, 2016	$	2,074		$	955		$	3,029
Restructuring charges		1,723			397			2,120
Restructuring adjustments		42			(12	)		30
Cash paid		(2,997	)		(1,019	)		(4,016	)
Non-cash adjustments		(18	)		6			(12	)
Accrued restructuring balance at January 31, 2017	$	824		$	327		$	1,151

	Americas			Asia			Europe			e - Business			Consolidated Total
	(In thousands)
Accrued restructuring balance at July 31, 2016	$	862		$	894		$	398		$	875		$	3,029
Restructuring charges		480			854			668			118			2,120
Restructuring adjustments		6			—			25			(1	)		30
Cash paid		(907	)		(1,464	)		(854	)		(791	)		(4,016	)
Non-cash adjustments		—			(4	)		(8	)		—			(12	)
Accrued restructuring balance at January 31, 2017	$	441		$	280		$	229		$	201		$	1,151

Net Restructuring Charges

The net restructuring charges for the three and six months ended January 31, 2017 and 2016 would have been allocated as follows had the Company recorded the expense and adjustments within the functional department of the restructured activities:

	Three Months Ended January 31,				Six Months Ended January 31,
	2017		2016		2017		2016
	(In thousands)
Cost of revenue	$	154	$	83	$	735	$	898
Selling, general and administrative		622		157		1,415		349
	$	776	$	240	$	2,150	$	1,247