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 March 31,				Nine Months Ended March 31,
	2012		2011		2012		2011
Fiscal 2012 Restructuring Plan	$	4,813	$	—	$	12,938	$	—
Fiscal 2011 Restructuring Plan	183		2,960		1,157		4,631
Fiscal 2010 Restructuring Plan	15		229		1		4,086
Acquisition-related costs	1,439		1,248		3,335		2,376
Other charges	—		—		1,345		—
Total	$	6,450	$	4,437	$	18,776	$	11,093

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 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 execute the remaining restructuring actions. As of March 31, 2012, we expect total costs to be incurred in conjunction with the Fiscal 2012 restructuring plan to be approximately $16.0 million, of which $12.9 million of costs have already been recorded within Special charges to date.

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 nine months ended March 31, 2012 is shown below.



Fiscal 2012 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance as of June 30, 2011	$	—		$	—		$	—
Accruals and adjustments	10,796			2,142			12,938
Cash payments	(6,066		)	(67		)	(6,133		)
Foreign exchange	(262		)	(30		)	(292		)
Balance as of March 31, 2012	$	4,468		$	2,045		$	6,513

Fiscal 2011 Restructuring Plan

In the second quarter of Fiscal 2011, we began to implement restructuring activities to streamline our operations (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.

Since the inception of the Fiscal 2011 restructuring plan, $9.7 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 nine months ended March 31, 2012 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	1,012			145			1,157
Cash payments	(3,639		)	(703		)	(4,342		)
Foreign exchange	(123		)	(120		)	(243		)
Balance as of March 31, 2012	$	820		$	690		$	1,510

Fiscal 2010 Restructuring Plan

In the first quarter of Fiscal 2010, we began to implement restructuring activities to streamline our operations (Fiscal 2010 restructuring plan). These charges relate to workforce reductions. On a quarterly basis, we will conduct an evaluation of the related liabilities and expenses 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 nine months ended March 31, 2012 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	(10		)	11			1
Cash payments	(493		)	(352		)	(845		)
Foreign exchange and other	(652		)	(14		)	(666		)
Balance as of March 31, 2012	$	284		$	35		$	319

Acquisition-related costs

Included within Special charges for the three and nine months ended March 31, 2012 are costs incurred directly in relation to acquisitions in the amount of nil and $1.1 million, respectively, and costs relating to financial advisory, legal, valuation and audit services necessary to integrate acquisitions into our organization, in the amount of $1.4 million and $2.2 million, respectively.

Other charges

Included within Special charges for the nine months ended March 31, 2012 are: (i) a recovery of $0.8 million relating to a reduction in an asset retirement obligation associated with a leased facility, (ii) a recovery of $0.5 million relating to a new sublease on a restructured facility acquired in a prior period and (iii) $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.