Restructuring Costs

9 Months Ended

Jul. 31, 2011


(4)		RESTRUCTURING COSTS

Since the acquisition of the MEN Business, Ciena has undertaken a number of restructuring activities intended to reduce operating expense and better align its workforce and operating costs with market opportunities, product development and business strategies for the combined operations.

The following table sets forth the restructuring activity and balance of the restructuring liability accounts for the nine months ended July 31, 2011 (in thousands):


				Consolidation
	Workforce			of excess
	reduction			facilities			Total
Balance at October 31, 2010	$	1,576		$	6,392		$	7,968
Additional liability recorded		5,941			—			5,941
Adjustment to previous estimates		—			(751	)		(751	)
Cash payments		(5,800	)		(1,723	)		(7,523	)

Balance at July 31, 2011	$	1,717		$	3,918		$	5,635

Current restructuring liabilities	$	1,717		$	975		$	2,692

Non-current restructuring liabilities	$	—		$	2,943		$	2,943

The following table sets forth the restructuring activity and balance of the restructuring liability accounts for the nine months ended July 31, 2010 (in thousands):


	Workforce			Consolidation of
	reduction			excess facilities			Total
Balance at October 31, 2009	$	170		$	9,435		$	9,605
Additional liability recorded		3,985			—			3,985
Cash payments		(2,476	)		(2,098	)		(4,574	)

Balance at July 31, 2010	$	1,679		$	7,337		$	9,016

Current restructuring liabilities	$	1,679		$	1,342		$	3,021

Non-current restructuring liabilities	$	—		$	5,995		$	5,995

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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