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.



	Year Ended June 30,
	2019			2018		2017
Fiscal 2019 Restructuring Plan	$	28,318		$	—	$	—
Fiscal 2018 Restructuring Plan	515			10,154		—
Fiscal 2017 Restructuring Plan	898			7,207		33,827
Restructuring Plans prior to Fiscal 2017 Restructuring Plan	(620		)	279		(340		)
Acquisition-related costs	5,625			4,805		15,938
Other charges (recoveries)	983			6,766		14,193
Total	$	35,719		$	29,211	$	63,618

During Fiscal 2019, we began to implement restructuring activities to streamline our operations (Fiscal 2019 Restructuring Plan), including in connection with our recent acquisitions of Catalyst and Liaison, to take further steps to improve our operational efficiency. The Fiscal 2019 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, 2019, we expect total costs to be incurred in conjunction with the Fiscal 2019 Restructuring Plan to be approximately $30.0 million, of which $28.3 million has already been recorded within "Special charges (recoveries)" to date. We do not expect to incur any further significant charges relating to this plan.

A reconciliation of the beginning and ending liability for the year ended June 30, 2019 is shown below.



Fiscal 2019 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance payable as at June 30, 2018	$	—		$	—		$	—
Accruals and adjustments	12,460			15,858			28,318
Cash payments	(10,420		)	(4,739		)	(15,159		)
Non-cash adjustments	—			(3,393		)	(3,393		)
Foreign exchange	(221		)	(2,438		)	(2,659		)
Balance payable as at June 30, 2019	$	1,819		$	5,288		$	7,107

During Fiscal 2018 and in the context of our acquisitions of Covisint, Guidance and 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.

Since the inception of the plan, approximately $10.7 million has been recorded within "Special charges (recoveries)" to date. We do not expect to incur any further significant charges relating to this plan.

A reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018 is shown below.



Fiscal 2018 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance payable as at June 30, 2017	$	—		$	—		$	—
Accruals and adjustments	8,511			1,643			10,154
Cash payments	(8,845		)	(489		)	(9,334		)
Foreign exchange and other non-cash adjustments	892			11			903
Balance payable as at June 30, 2018	$	558		$	1,165		$	1,723
Accruals and adjustments	(20		)	535			515
Cash payments	(337		)	(928		)	(1,265		)
Foreign exchange and other non-cash adjustments	(51		)	(286		)	(337		)
Balance payable as at June 30, 2019	$	150		$	486		$	636

During Fiscal 2017 and in the context of acquisitions made in Fiscal 2017, 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.

Since the inception of the plan, $41.9 million has been recorded within "Special charges (recoveries)". We do not expect to incur any further significant charges relating to this plan.



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	3,432			3,775			7,207
Cash payments	(12,342		)	(1,627		)	(13,969		)
Foreign exchange and other non-cash adjustments	455			(86		)	369
Balance payable as at June 30, 2018	$	1,590		$	3,431		$	5,021
Accruals and adjustments	(254		)	1,152			898
Cash payments	(213		)	(1,290		)	(1,503		)
Foreign exchange and other non-cash adjustments	(77		)	(344		)	(421		)
Balance payable as at June 30, 2019	$	1,046		$	2,949		$	3,995

Included within "Special charges (recoveries)" for the year ended June 30, 2019 are costs incurred directly in relation to acquisitions in the amount of $5.6 million (year ended June 30, 2018 and 2017—$4.8 million and $15.9 million, respectively).

For the year ended June 30, 2019, "Other charges" include (i) $1.1 million relating to one-time system implementation costs and (ii) $1.4 million relating to miscellaneous other charges. These charges were partially offset by a recovery of $1.5 million relating to certain pre-acquisition sales and use tax liabilities becoming statute barred.

For the year ended June 30, 2018, "Other charges" primarily include (i) $6.4 million relating to the set up of a broad ERP system and other system implementation costs and (ii) $4.9 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 year ended June 30, 2017, "Other charges" primarily include (i) $11.0 million relating to the set up of a broad ERP system, (ii) a net charge of $6.5 million relating to commitment fees, (iii) $1.4 million relating to post-acquisition integration costs necessary to streamline an acquired company into our operations and (iv) $0.8 million relating to assets disposed in connection with a restructured facility. These charges were partially offset by (i) a recovery of $4.5 million relating to certain pre-acquisition sales and use tax liabilities being released upon becoming statute barred and (ii) $1.3 million relating to a recovery on certain interest on pre-acquisition liabilities becoming statute barred. The remaining amounts relate to miscellaneous other charges.