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Special Charges (Recoveries) | 12 Months Ended
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Jun. 30, 2016
Restructuring, Settlement and Impairment Provisions [Abstract] |
Special Charges (Recoveries) | SPECIAL CHARGES (RECOVERIES) 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 miscellaneous charges.
|  | Year Ended June 30,
|  | 2016 |  | 2015 |  | 2014
Fiscal 2015 Restructuring Plan |  | $ | 22,179 |  |  | $ | 8,218 |  |  | $ | — |
OpenText/GXS Restructuring Plan |  | (3,427 | ) |  | 8,163 |  |  | 19,306 |
Restructuring Plans prior to OpenText/GXS Restructuring Plan |  | (108 | ) |  | (1,809 | ) |  | 7,492 |
Acquisition-related costs |  | 7,710 |  |  | 4,462 |  |  | 10,074 |
Other charges (recoveries) |  | 8,492 |  |  | (6,211 | ) |  | (5,558 | )
Total |  | $ | 34,846 |  |  | $ | 12,823 |  |  | $ | 31,314 |
Fiscal 2015 Restructuring Plan In the third quarter of Fiscal 2015 and in the context of the acquisition of Actuate Corporation (Actuate), we began to implement restructuring activities to streamline our operations (OpenText/Actuate Restructuring Plan). We subsequently announced, on May 20, 2015 that we were initiating a restructuring program in conjunction with organizational changes to support our cloud strategy and drive further operational efficiencies. These charges are combined with the OpenText/Actuate Restructuring Plan (collectively referred to as the Fiscal 2015 Restructuring Plan) and are presented below. The Fiscal 2015 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require 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 conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. As of June 30, 2016, we expect total costs to be incurred in conjunction with the Fiscal 2015 Restructuring Plan to be approximately $32.0 to $35.0 million, of which $30.4 million has already been recorded within Special charges (recoveries) to date. We do not expect to incur any further significant charges related to this plan. A reconciliation of the beginning and ending liability for the years ended June 30, 2016 and 2015 are shown below.
Fiscal 2015 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance as of June 30, 2015 | $ | 3,842 |  |  | $ | 2,126 |  |  | $ | 5,968 |
Accruals and adjustments | 17,249 |  |  | 4,930 |  |  | 22,179 |
Cash payments | (17,290 | ) |  | (2,361 | ) |  | (19,651 | )
Foreign exchange | (656 | ) |  | 351 |  |  | (305 | )
Balance as of June 30, 2016 | $ | 3,145 |  |  | $ | 5,046 |  |  | $ | 8,191 |
Fiscal 2015 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance as of June 30, 2014 | $ | — |  |  | $ | — |  |  | $ | — |
Accruals and adjustments | 6,015 |  |  | 2,203 |  |  | 8,218 |
Cash payments | (2,135 | ) |  | (61 | ) |  | (2,196 | )
Foreign exchange | (38 | ) |  | (16 | ) |  | (54 | )
Balance as of June 30, 2015 | $ | 3,842 |  |  | $ | 2,126 |  |  | $ | 5,968 |
OpenText/GXS Restructuring Plan In the third quarter of Fiscal 2014 and in the context of the acquisition of GXS, we began to implement restructuring activities to streamline our operations (OpenText/GXS Restructuring Plan). These charges relate to workforce reductions, facility consolidations and other miscellaneous direct costs. These charges require 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 conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. Since the inception of the plan $24.1 million has been recorded within Special charges. We do not expect to incur any further significant charges related to this plan. A reconciliation of the beginning and ending liability for the years ended June 30, 2016 and 2015 are shown below.
OpenText/GXS Restructuring Plan | Workforce reduction |  | Facility costs |  | Other |  | Total
Balance as of June 30, 2015 | $ | 2,846 |  |  | $ | 4,436 |  |  | $ | — |  |  | $ | 7,282 |
Accruals and adjustments | (1,878 | ) |  | (1,549 | ) |  | — |  |  | (3,427 | )
Cash payments | (648 | ) |  | (1,715 | ) |  | — |  |  | (2,363 | )
Foreign exchange | (205 | ) |  | (566 | ) |  | — |  |  | (771 | )
Balance as of June 30, 2016 | $ | 115 |  |  | $ | 606 |  |  | $ | — |  |  | $ | 721 |
OpenText/GXS Restructuring Plan | Workforce reduction |  | Facility costs |  | Other |  | Total
Balance as of June 30, 2014 | $ | 5,051 |  |  | $ | 6,028 |  |  | $ | — |  |  | $ | 11,079 |
Accruals and adjustments | 5,244 |  |  | 1,159 |  |  | 1,760 |  |  | 8,163 |
Cash payments | (6,848 | ) |  | (2,914 | ) |  | (1,760 | ) |  | (11,522 | )
Foreign exchange | (601 | ) |  | 163 |  |  | — |  |  | (438 | )
Balance as of June 30, 2015 | $ | 2,846 |  |  | $ | 4,436 |  |  | $ | — |  |  | $ | 7,282 |
Acquisition-related costs Included within "Special charges (recoveries)" for the year ended June 30, 2016 are costs incurred directly in relation to acquisitions in the amount of $7.7 million (June 30, 2015—$4.5 million, June 30, 2014—$10.1 million). Other charges (recoveries) ERP Implementation Costs We are currently involved in a one-time project to implement a broad enterprise resource planning (ERP) system. The project is expected to be completed within our fiscal year ended June 30, 2017. For the year ended June 30, 2016, we incurred costs of $8.5 million relating to this project (June 30, 2015—nil, June 30, 2014—nil). Other costs For the year ended June 30, 2016, "Other costs" primarily include (i) a charge of $4.8 million relating to post-acquisition integration costs necessary to streamline an acquired company into our operations and costs incurred to reorganize certain legal entities including consolidation of intellectual property, (ii) $1.1 million relating to assets disposed in connection with a restructured facility and (iii) $0.3 million of other miscellaneous charges. These charges were offset by (i) a recovery of $5.7 million relating to certain pre-acquisition sales and use tax liabilities being released upon settlement or becoming statute barred and (ii) a recovery of $0.5 million relating to interest and pre-acquisition liabilities being released on becoming statute barred. Included within "Other charges (recoveries)" for the year ended June 30, 2015 is (i) a recovery of $11.5 million relating to certain pre-acquisition sales and use tax liabilities being released upon settlement or becoming statute barred and (ii) a recovery of $1.4 million relating to interest released on certain pre-acquisition liabilities. These recoveries were offset by (i) $2.9 million relating to the write-off of unamortized debt issuance costs associated with the repayment of a $600 million term loan facility, (ii) $2.1 million relating to post-business combination compensation obligations associated with the acquisition of Actuate Corporation and (iii) $1.2 million relating to a reduction in leasehold improvements associated with a restructured facility. The remaining amounts relate to miscellaneous other charges. Included within "Other charges (recoveries)" for the year ended June 30, 2014 is a net recovery of $7.0 million relating to a reduction of certain pre-acquisition tax liabilities, along with the associated interest accrual. This recovery was offset by a charge of $1.4 million relating to a settlement agreement reached in connection with the acquisition of IXOS Software AG in February 2004.

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