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,
	2012			2011			2012			2011
Fiscal 2013 Restructuring Plan	$	684		$	—		$	8,262		$	—
Fiscal 2012 Restructuring Plan	403			1,441			987			8,125
Fiscal 2011 Restructuring Plan	(369		)	(5		)	(384		)	974
Fiscal 2010 Restructuring Plan	—			4			(2		)	(14		)
Acquisition-related costs	808			1,081			1,612			1,896
Other charges	743			2,700			1,348			1,345
Total	$	2,269		$	5,221		$	11,823		$	12,326

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

Fiscal 2013 Restructuring Plan

In the first quarter of Fiscal 2013, we began to implement restructuring activities to streamline our operations (Fiscal 2013 restructuring plan). These charges relate to workforce reductions and facility consolidations. We expect to incur more charges under the Fiscal 2013 restructuring plan, as we execute the remaining restructuring actions. As of December 31, 2012, we expect total costs to be incurred in conjunction with the Fiscal 2013 restructuring plan to be approximately $15.0 million, of which $8.3 million has 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 six months ended December 31, 2012 is shown below.



Fiscal 2013 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance as of June 30, 2012	$	—		$	—		$	—
Accruals and adjustments	4,759			3,503			8,262
Cash payments	(2,227		)	(495		)	(2,722		)
Foreign exchange	62			10			72
Balance as of December 31, 2012	$	2,594		$	3,018		$	5,612

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. 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 2012 restructuring plan, $17.9 million of costs have been recorded within Special charges. We do not expect to incur any further significant charges related to the Fiscal 2012 restructuring plan.

A reconciliation of the beginning and ending liability for the six months ended December 31, 2012 is shown below.



Fiscal 2012 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance as of June 30, 2012	$	4,422		$	3,355		$	7,777
Accruals and adjustments	1,334			(347		)	987
Cash payments	(3,960		)	(657		)	(4,617		)
Foreign exchange	35			56			91
Balance as of December 31, 2012	$	1,831		$	2,407		$	4,238

Acquisition-related costs

Included within Special charges for the three and six months ended December 31, 2012 are costs incurred directly in relation to acquisitions in the amount of $0.5 million and $1.2 million, respectively. Additionally, we incurred costs relating to financial advisory, legal, valuation and audit services and other miscellaneous costs necessary to integrate acquired companies into our organization, for the three and six months ended December 31, 2012, in the amount of $0.3 million and $0.4 million, respectively.

Included within Special charges for the three and six months ended December 31, 2011 are costs incurred directly in relation to acquisitions in the amount of $0.3 million and $1.1 million, respectively. Additionally, we incurred costs relating to financial advisory, legal, valuation and audit services and other miscellaneous costs necessary to integrate acquired companies into our organization, for the three and six months ended December 31, 2011, in the amount of $0.8 million for each of these periods.

Other charges

Included within Special charges for the three months ended December 31, 2012 is a charge of approximately $1.0 million relating to interest accrued on certain pre-acquisition sales tax liabilities, offset by a recovery of $0.3 million relating to revised sublease assumptions on a restructured facility acquired in a prior period.

In addition to the charges incurred during the three months ended December 31, 2012, included within Special charges for the six months ended December 31, 2012 is a charge of $0.6 million relating to revised sublease assumptions on a restructured facility acquired in a prior period.

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 our current credit facility on November 9, 2011.

In addition to the charges incurred during the three months ended December 31, 2011, included within Special charges for the six months ended December 31, 2011 is a recovery of $0.8 million relating to a reduction in an asset retirement obligation associated with a leased facility, and a recovery of $0.5 million relating to a new sublease on a restructured facility acquired in a prior period.