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Special Charges

3 Months Ended

Sep. 30, 2011

Special Charges [Abstract]

Special Charges

NOTE 16—SPECIAL CHARGES

Special charges are primarily costs related to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans.

		Three months ended September 30,
		2011				2010
Fiscal 2012 Restructuring Plan		$	6,684			$	—
Fiscal 2011 Restructuring Plan			979				—
Fiscal 2010 Restructuring Plan			(18	)			3,195
Acquisition-related costs			815				—
Impairment charges (recoveries) and other impacts			(1,355	)			—
Total special charges (recoveries)		$	7,105			$	3,195

Reconciliations of the liability relating to each of our materially outstanding restructuring plans are provided below:

Fiscal 2012 Restructuring Plan

In the first quarter of Fiscal 2012, we began to implement restructuring activities to streamline our operations (Fiscal 2012 restructuring plan). These charges currently relate to workforce reductions. We expect to incur more charges under the Fiscal 2012 restructuring plan, including the consolidation of certain excess facilities, as we finalize the detailed plans of these restructuring actions. The recognition of these charges requires management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we will conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.

A reconciliation of the beginning and ending liability for the three months ended September 30, 2011 is shown below.

Fiscal 2012 Restructuring Plan		Workforce reduction
Balance as of June 30, 2011		$	—
Accruals and adjustments			6,684
Cash payments			(2,558	)
Foreign exchange			(151	)
Balance as of September 30, 2011		$	3,975

Fiscal 2011 Restructuring Plan

In the second quarter of Fiscal 2011, we began to implement restructuring activities to streamline our operations and consolidate certain excess facilities (Fiscal 2011 restructuring plan). These charges relate to workforce reductions and facility consolidations. The recognition of these charges requires management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. On a quarterly basis, we will conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.

Total costs to be incurred in conjunction with the Fiscal 2011 restructuring plan are expected to be approximately $10.0 million. Since the inception of the plan, $9.5 million of costs have been recorded within Special charges. We do not expect to incur any further significant charges related to the Fiscal 2011 restructuring plan.

A reconciliation of the beginning and ending liability for the three months ended September 30, 2011 is shown below.

Fiscal 2011 Restructuring Plan		Workforce reduction				Facility costs				Total
Balance as of June 30, 2011		$	3,570			$	1,368			$	4,938
Accruals and adjustments			963				16				979
Cash payments			(2,329	)			(215	)			(2,544	)
Foreign exchange			(111	)			(1	)			(112	)
Balance as of September 30, 2011		$	2,093			$	1,168			$	3,261

Fiscal 2010 Restructuring Plan (cash liability portion)

In the first quarter of Fiscal 2010, we began to implement restructuring activities to streamline our operations and consolidate certain excess facilities (Fiscal 2010 restructuring plan). These charges relate to workforce reductions and other miscellaneous direct costs. The provision related to workforce reduction and facility costs is expected to be paid by July 2012. On a quarterly basis, we will conduct an evaluation of the remaining balances relating to workforce reductions and facility costs and revise our assumptions and estimates as appropriate.

Total costs to be incurred in conjunction with the Fiscal 2010 restructuring plan, exclusive of other costs, were expected to be approximately $40.0 million. Since the inception of the plan, $41.6 million of costs have been recorded within Special charges. We do not expect to incur any further significant charges related to the Fiscal 2010 restructuring plan.

A reconciliation of the beginning and ending liability for the three months ended September 30, 2011 is shown below.

Fiscal 2010 Restructuring Plan		Workforce reduction				Facility costs				Total
Balance as of June 30, 2011		$	1,439			$	390			$	1,829
Accruals and adjustments			(18	)			—				(18	)
Cash payments			(303	)			(201	)			(504	)
Foreign exchange			(623	)			(6	)			(629	)
Balance as of September 30, 2011		$	495			$	183			$	678

Fiscal 2009 Restructuring Plan

In the second quarter of Fiscal 2009, we began to implement, restructuring activities to streamline our operations and consolidate certain excess facilities (Fiscal 2009 restructuring plan). The total costs incurred in conjunction with the Fiscal 2009 restructuring plan were $17.1 million, which has been recorded within Special charges since the commencement of the plan. The $17.1 million charge consisted primarily of costs associated with workforce reduction in the amount of $12.4 million and abandonment of excess facilities in the amount of $4.7 million. The provision related to workforce reduction has been substantially paid and the provision relating to facility costs is expected to be paid by April 2012.

A reconciliation of the beginning and ending liability for the three months ended September 30, 2011, is shown below.

Fiscal 2009 Restructuring Plan		Workforce reduction				Facility costs				Total
Balance as of June 30, 2011		$	42			$	220			$	262
Accruals and adjustments			—				—				—
Cash payments			—				(67	)			(67	)
Foreign exchange			(42	)			2				(40	)
Balance as of September 30, 2011		$	—			$	155			$	155

Fiscal 2006 Restructuring Plan

In the first quarter of Fiscal 2006, we implemented restructuring activities to streamline our operations and consolidate certain excess facilities (Fiscal 2006 restructuring plan). The plan has been substantially completed. As of September 30, 2011, the ending liability of the plan is $0.1 million (June 30, 2011 – $0.1 million).

Impairment Charges and Other Impacts

Included within Special charges for the three months ended September 30, 2011 is (i) a recovery of $0.8 million relating to a reduction in an asset retirement obligation associated with a leased facility, and (ii) a recovery of $0.5 million relating to a new sublease on a restructured facility acquired in a prior period.

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- Definition

The entire disclosure for aggregate costs incurred during the period for restructuring, remediation, implementation, integration and asset impairment activities. Description of restructuring activities such as exit and disposal activities, could 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. This would also include disclosure of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

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