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Accounts Payable And Accrued Liabilities | 12 Months Ended
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Jun. 30, 2011
Accounts Payable And Accrued Liabilities |
Accounts Payable And Accrued Liabilities | NOTE 9—ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Current liabilities Accounts payable and accrued liabilities are comprised of the following:
|  | As of June 30, 2011 |  |  | As of June 30, 2010 |
Accounts payable—trade |  | $ | 10,772 |  |  | $ | 12,247 |
Accrued salaries and commissions |  |  | 45,630 |  |  |  | 34,062 |
Accrued liabilities |  |  | 60,060 |  |  |  | 53,844 |
Amounts payable in respect of restructuring and other special charges (note 16) |  |  | 6,504 |  |  |  | 11,498 |
Accruals relating to acquisitions |  |  | 1,042 |  |  |  | 4,417 |
Asset retirement obligations |  |  | 2,241 |  |  |  | 3,536 |
|  | $ | 126,249 |  |  | $ | 119,604 |
Long-term accrued liabilities
|  | As of June 30, 2011 |  |  | As of June 30, 2010 |
Amounts payable in respect of restructuring and other special charges (note 16) |  | $ | 652 |  |  | $ | 582 |
Accruals relating to acquisitions |  |  | 2,301 |  |  |  | 2,514 |
Other accrued liabilities |  |  | 6,950 |  |  |  | 9,982 |
Asset retirement obligations |  |  | 3,824 |  |  |  | 2,677 |
|  | $ | 13,727 |  |  | $ | 15,755 |
Accruals relating to acquisitions In relation to our acquisitions made before July 1, 2009, the date on which we adopted Accounting Standards Codification (ASC) Topic 805 "Business Combinations" (ASC Topic 805), we have accrued for costs relating to abandonment of excess legacy facilities. Such accruals were capitalized as part of the cost of the subject acquisition and have been recorded at present value less our best estimate for future sub-lease income and costs incurred to achieve sub-tenancy. The accrual for excess facilities will be discharged over the term of the respective leases. Any excess of the difference between the present value and actual cash paid for an abandoned facility will be charged to income and any deficits will be reversed to goodwill. The provisions for abandoned facilities are expected to be paid by February 2015. As of June 30, 2011, the remaining balance of our acquisition accruals is $3.3 million (June 30, 2010—$6.9 million). Asset retirement obligations We are required to return certain of our leased facilities to their original state at the conclusion of our lease. We have accounted for such obligations in accordance with ASC Topic 410 "Asset Retirement and Environmental Obligations" (ASC Topic 410). As of June 30, 2011, the present value of this obligation was $6.1 million (June 30, 2010—$6.2 million), with an undiscounted value of $6.5 million (June 30, 2010—$6.8 million).

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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