XML 40 R15.htm IDEA: XBRL DOCUMENT

Accounts Payable And Accrued Liabilities

3 Months Ended

Sep. 30, 2011

Accounts Payable And Accrued Liabilities [Abstract]

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 September 30, 2011				As of June 30, 2011
Accounts payable—trade		$	12,016			$	10,772
Accrued salaries and commissions			43,830				45,630
Accrued liabilities			72,215				60,060
Amounts payable in respect of restructuring and other special charges (note 16)			7,656				6,504
Accruals relating to acquisitions			1,018				1,042
Asset retirement obligations			1,270				2,241

		$	138,005			$	126,249

Long-term accrued liabilities


		As of September 30, 2011				As of June 30, 2011
Amounts payable in respect of restructuring and other special charges (note 16)		$	526			$	652
Accruals relating to acquisitions			1,577				2,301
Other accrued liabilities			8,031				6,950
Asset retirement obligations			3,700				3,824

		$	13,834			$	13,727

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 September 30, 2011, the remaining balance of our acquisition accruals is $2.6 million (June 30, 2011—$3.3 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 September 30, 2011, the present value of this obligation was $5.0 million (June 30, 2011—$6.1 million), with an undiscounted value of $5.5 million (June 30, 2011—$6.5 million).