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Radyne Acquisition-Related Restructuring Plan | 9 Months Ended
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Apr. 30, 2015
Radyne Acquisition Related Restructuring Plan [Abstract] |
Radyne Acquisition-Related Restructuring Plan | Radyne Acquisition-Related Restructuring Plan In connection with our August 1, 2008 acquisition of Radyne, we adopted a restructuring plan for which we recorded $2,713,000 of estimated restructuring costs. Of this amount, $613,000 related to severance for Radyne employees which was paid in fiscal 2009. The remaining estimated amounts relate to facility exit costs and were determined as follows:
| At August 1, 2008
Total non-cancelable lease obligations | $ | 12,741,000 |
Less: Estimated sublease income | 8,600,000 |
Total net estimated facility exit costs | 4,141,000 |
Less: Interest expense to be accreted | 2,041,000 |
Present value of estimated facility exit costs | $ | 2,100,000 |
Our total non-cancelable lease obligations were based on the actual lease term which runs from November 1, 2008 through October 31, 2018. We estimated sublease income based on (i) the terms of a fully executed sublease agreement, whose lease term runs from November 1, 2008 through October 31, 2015, and (ii) our assessment of future uncertainties relating to the commercial real estate market. Based on our assessment of commercial real estate market conditions, we currently believe that it is not probable that we will be able to sublease the facility beyond the current sublease term. As such, in accordance with grandfathered accounting standards that were not incorporated into the FASB’s ASC, we recorded these costs, at fair value, as assumed liabilities as of August 1, 2008, with a corresponding increase to goodwill. As of April 30, 2015, the amount of the acquisition-related restructuring reserve is as follows:
| Cumulative Activity Through April 30, 2015
Present value of estimated facility exit costs at August 1, 2008 | $ | 2,100,000 |
Cash payments made | (7,225,000 | )
Cash payments received | 7,953,000 |
Accreted interest recorded | 1,289,000 |
Liability as of April 30, 2015 | 4,117,000 |
Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet | 467,000 |
Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet | $ | 3,650,000 |
As of July 31, 2014, the present value of the estimated facility exit costs was $3,773,000. During the nine months ended April 30, 2015, we made cash payments of $829,000 and we received cash payments of $967,000. Interest accreted for the three and nine months ended April 30, 2015 and 2014 was $71,000 and $206,000, respectively and $62,000 and $182,000, respectively, and is included in interest expense for each respective fiscal period. Future cash payments associated with our restructuring plan are summarized below:
| As of
| April 30, 2015
Future lease payments to be made in excess of anticipated sublease payments | $ | 4,117,000 |
Interest expense to be accreted in future periods | 751,000 |
Total remaining net cash payments | $ | 4,868,000 |
In addition to our Radyne acquisition-related restructuring accrual, we have $182,000 in accrued expenses and other current liabilities in our Condensed Consolidated Balance Sheet as of April 30, 2015 related to our fiscal 2012 plan to wind-down our mobile data communications segment's microsatellite product line.

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- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
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