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Special Charges (Recoveries) | 9 Months Ended
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Mar. 31, 2018
Restructuring, Settlement and Impairment Provisions [Abstract] |
SPECIAL CHARGES (RECOVERIES) | SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries 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 charges.
| Three Months Ended March 31, |  | Nine Months Ended March 31,
| 2018 |  | 2017 |  | 2018 |  | 2017
Fiscal 2018 Restructuring Plan | $ | 553 |  |  | $ | — |  |  | $ | 8,907 |  |  | $ | — |
Fiscal 2017 Restructuring Plan | 525 |  |  | 18,888 |  |  | 3,947 |  |  | 20,744 |
Restructuring Plans prior to Fiscal 2017 Restructuring Plan | 4 |  |  | (68 | ) |  | 260 |  |  | (1,872 | )
Acquisition-related costs | 1,172 |  |  | 4,639 |  |  | 4,625 |  |  | 15,305 |
Other charges (recoveries) | 390 |  |  | (2,873 | ) |  | 3,651 |  |  | 9,980 |
Total | $ | 2,644 |  |  | $ | 20,586 |  |  | $ | 21,390 |  |  | $ | 44,157 |
Fiscal 2018 Restructuring Plan During Fiscal 2018 and in the context of our acquisitions of Covisint, Guidance and subsequently Hightail (each defined below), we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2018 Restructuring Plan). The Fiscal 2018 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 March 31, 2018, we expect total costs to be incurred in conjunction with the Fiscal 2018 Restructuring Plan to be approximately $12.0 million, of which $8.9 million has already been recorded within "Special charges (recoveries)" to date. A reconciliation of the beginning and ending liability for the nine months ended March 31, 2018 is shown below.
Fiscal 2018 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance payable as at June 30, 2017 | $ | — |  |  | $ | — |  |  | $ | — |
Accruals and adjustments | 7,977 |  |  | 930 |  |  | 8,907 |
Cash payments | (8,637 | ) |  | (187 | ) |  | (8,824 | )
Foreign exchange and other non-cash adjustments | 912 |  |  | (85 | ) |  | 827 |
Balance payable as at March 31, 2018 | $ | 252 |  |  | $ | 658 |  |  | $ | 910 |
Fiscal 2017 Restructuring Plan During Fiscal 2017 and in the context of our acquisitions of Recommind, CCM Business and ECD Business (each as defined below), we began to implement restructuring activities to streamline our operations (collectively referred to as the Fiscal 2017 Restructuring Plan). The Fiscal 2017 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 March 31, 2018, we expect total costs to be incurred in conjunction with the Fiscal 2017 Restructuring Plan to be approximately $45.0 million, of which $37.5 million has already been recorded within "Special charges (recoveries)" to date. A reconciliation of the beginning and ending liability for the nine months ended March 31, 2018 is shown below.
Fiscal 2017 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance payable as at June 30, 2017 | $ | 10,045 |  |  | $ | 1,369 |  |  | $ | 11,414 |
Accruals and adjustments | 3,371 |  |  | 576 |  |  | 3,947 |
Cash payments | (12,068 | ) |  | (1,312 | ) |  | (13,380 | )
Foreign exchange and other non-cash adjustments | 590 |  |  | (19 | ) |  | 571 |
Balance payable as at March 31, 2018 | $ | 1,938 |  |  | $ | 614 |  |  | $ | 2,552 |
Acquisition-related costs Included within "Special charges (recoveries)" for the three and nine months ended March 31, 2018 are costs incurred directly in relation to acquisitions in the amount of $1.2 million and $4.6 million, respectively (three and nine months ended March 31, 2017—$4.6 million and $15.3 million, respectively). Other charges (recoveries) ERP Implementation Costs During Fiscal 2018, we implemented a broad enterprise resource planning (ERP) system. For the three and nine months ended March 31, 2018, we recorded charges of nil and $3.5 million, respectively, relating to the implementation of this project (three and nine months ended March 31, 2017—$2.6 million and $7.3 million, respectively). Other charges (recoveries) For the three months ended March 31, 2018, "Other charges" include $1.7 million relating to system implementation costs and $0.9 million relating to other miscellaneous charges. These charges were partially offset by a recovery of $2.2 million relating to certain pre-acquisition sales and use tax liabilities becoming statute barred. For the nine months ended March 31, 2018, "Other charges" include $1.7 million relating to system implementation costs and $3.0 million relating to miscellaneous other charges. These charges were partially offset by (i) $2.3 million relating to certain pre-acquisition sales and use tax liabilities that were recovered outside of the acquisition's one year measurement period and (ii) $2.2 million relating to certain pre-acquisition sales and use tax liabilities becoming statute barred. For the three months ended March 31, 2017, "Other recoveries" primarily include (i) a net recovery of $2.7 million relating to commitment fees, (ii) $1.6 million relating to a recovery on certain interest on pre-acquisition liabilities becoming statute barred, and (iii) $1.3 million relating to a recovery on certain pre-acquisition sales and use tax liabilities being released upon becoming statute barred. For the nine months ended March 31, 2017, "Other charges" primarily include (i) a net charge of $6.5 million relating to commitment fees and (ii) $1.2 million relating to post-acquisition integration costs necessary to streamline an acquired company into our operations. These charges were partially offset by (i) a recovery of $3.8 million relating to certain pre-acquisition sales and use tax liabilities being released upon becoming statute barred and (ii) $1.4 million relating to a recovery on certain interest on pre-acquisition liabilities becoming statute barred. The remaining amounts relate to miscellaneous other charges.

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- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
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