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Radyne Acquisition-Related Restructuring Plan | 6 Months Ended
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Jan. 31, 2017
Radyne Acquisition Related Restructuring Plan [Abstract] |
Radyne Acquisition-Related Restructuring Plan | Acquisition-Related Restructuring Plans Radyne 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 that expired on 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 for the remaining lease 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 January 31, 2017, the amount of the acquisition-related restructuring reserve is as follows:
| Cumulative Activity Through January 31, 2017
Present value of estimated facility exit costs at August 1, 2008 | $ | 2,100,000 |
Cash payments made | (9,795,000 | )
Cash payments received | 8,600,000 |
Accreted interest recorded | 1,747,000 |
Liability as of January 31, 2017 | 2,652,000 |
Amount recorded as accrued expenses and other current liabilities in the Condensed Consolidated Balance Sheet | 1,459,000 |
Amount recorded as other liabilities in the Condensed Consolidated Balance Sheet | $ | 1,193,000 |
As of July 31, 2016, the present value of the estimated facility exit costs was $3,327,000. During the six months ended January 31, 2017, we made cash payments of $782,000. Interest accreted for the three and six months ended January 31, 2017 and 2016 was $51,000 and $107,000, respectively, and $73,000 and $148,000, 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
| January 31, 2017
Future lease payments to be made | $ | 2,652,000 |
Interest expense to be accreted in future periods | 294,000 |
Total remaining payments | $ | 2,946,000 |
TCS In connection with our February 23, 2016 acquisition of TCS, we continue to implement a tactical shift in strategy in our Government Solutions segment and have initiated certain cost reduction actions. To date, we have incurred an immaterial amount of severance and retention costs related to our shift in strategy.

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- Definition Radyne Acquisition-Related Restructuring Plan [Abstract] + References No definition available. + Details
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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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