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Special Charges | 6 Months Ended
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Dec. 31, 2011
Special Charges [Abstract] |
Special Charges | NOTE 16—SPECIAL CHARGES Special charges include costs that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition related costs and other similar charges.
|  | Three months ended December 31, |  |  | Six months ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Fiscal 2012 Restructuring Plan |  | $ | 1,441 |  |  | $ | — |  |  | $ | 8,125 |  |  | $ | — |
Fiscal 2011 Restructuring Plan |  |  | (5 | ) |  |  | 1,671 |  |  |  | 974 |  |  |  | 1,671 |
Fiscal 2010 Restructuring Plan |  |  | 4 |  |  |  | 662 |  |  |  | (14 | ) |  |  | 3,857 |
Acquisition-related costs |  |  | 1,081 |  |  |  | 1,128 |  |  |  | 1,896 |  |  |  | 1,128 |
Other charges |  |  | 2,700 |  |  |  | — |  |  |  | 1,345 |  |  |  | — |
Total |  | $ | 5,221 |  |  | $ | 3,461 |  |  | $ | 12,326 |  |  | $ | 6,656 |
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 and facility consolidations. 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. As of December 31, 2011, we expect total costs to be incurred in conjunction with the Fiscal 2012 restructuring plan to be approximately $16.0 million, of which $8.1 million of costs have already been recorded within Special charges to date. The recognition of these workforce reduction and facility consolidation 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 six months ended December 31, 2011 is shown below.
Fiscal 2012 Restructuring Plan |  | Workforce reduction |  |  | Facility costs |  |  | Total |
Balance as of June 30, 2011 |  | $ | — |  |  | $ | — |  |  | $ | — |
Accruals and adjustments |  |  | 8,045 |  |  |  | 80 |  |  |  | 8,125 |
Cash payments |  |  | (4,638 | ) |  |  | (8 | ) |  |  | (4,646 | )
Foreign exchange |  |  | (306 | ) |  |  | 1 |  |  |  | (305 | )
Balance as of December 31, 2011 |  | $ | 3,101 |  |  | $ | 73 |  |  | $ | 3,174 |
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 six months ended December 31, 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 |  |  | 942 |  |  |  | 32 |  |  |  | 974 |
Cash payments |  |  | (3,003 | ) |  |  | (508 | ) |  |  | (3,511 | )
Foreign exchange |  |  | (136 | ) |  |  | (15 | ) |  |  | (151 | )
Balance as of December 31, 2011 |  | $ | 1,373 |  |  | $ | 877 |  |  | $ | 2,250 |
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. Since the inception of the Fiscal 2010 restructuring 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 six months ended December 31, 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 |  |  | (14 | ) |  |  | — |  |  |  | (14 | )
Cash payments |  |  | (455 | ) |  |  | (318 | ) |  |  | (773 | )
Foreign exchange |  |  | (630 | ) |  |  | (6 | ) |  |  | (636 | )
Balance as of December 31, 2011 |  | $ | 340 |  |  | $ | 66 |  |  | $ | 406 |
Acquisition-related costs Included within Special charges for the three months ended December 31, 2011 are costs incurred directly in relation to acquisitions in the amount of $0.3 million and costs relating to financial advisory, legal and valuation services necessary to integrate acquisitions into our organization, in the amount of $0.8 million. Included within Special charges for the six months ended December 31, 2011 are costs incurred directly in relation to acquisitions in the amount of $1.1 million and costs relating to financial advisory, legal and valuation services necessary to integrate acquisitions into our organization, in the amount of $0.8 million. Other charges Included within Special charges for the three months ended December 31, 2011 is $2.7 million related to the write-off of debt issuance costs, associated with our old term loan, that was repaid after we entered into an Amended and Restated Credit agreement on November 9, 2011 (see note 10). In addition to the "Other charges" incurred during the three months ended December 31, 2011, included within Special charges for the six months ended December 31, 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. + References No definition available. + Details
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