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.