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,
	2019			2018		2019			2018
Fiscal 2019 Restructuring Plan	$	667		$	—	$	26,906		$	—
Fiscal 2018 Restructuring Plan	7			553		517			8,907
Fiscal 2017 Restructuring Plan	(70		)	525		1,028			3,947
Restructuring Plans prior to Fiscal 2017 Restructuring Plan	5			4		(618		)	260
Acquisition-related costs	1,430			1,172		5,134			4,625
Other charges (recoveries)	(1,243		)	390		520			3,651
Total	$	796		$	2,644	$	33,487		$	21,390

During Fiscal 2019, we began to implement restructuring activities to streamline our operations (Fiscal 2019 Restructuring Plan) 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 March 31, 2019, we expect total costs to be incurred in conjunction with the Fiscal 2019 Restructuring Plan to be approximately $30.0 million, of which $26.9 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, 2019 is shown below.



Fiscal 2019 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance payable as at June 30, 2018	$	—		$	—		$	—
Accruals and adjustments	11,348			15,558			26,906
Cash payments	(8,737		)	(4,148		)	(12,885		)
Non-cash adjustments	—			(3,393		)	(3,393		)
Foreign exchange	(211		)	(2,202		)	(2,413		)
Balance payable as at March 31, 2019	$	2,400		$	5,815		$	8,215

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 nine months ended March 31, 2019 is shown below.



Fiscal 2018 Restructuring Plan	Workforce reduction			Facility costs			Total
Balance payable as at June 30, 2018	$	558		$	1,165		$	1,723
Accruals and adjustments	(16		)	533			517
Cash payments	(301		)	(737		)	(1,038		)
Foreign exchange and other non-cash adjustments	(42		)	(285		)	(327		)
Balance payable as at March 31, 2019	$	199		$	676		$	875

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, $42.1 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, 2018	$	1,590		$	3,431		$	5,021
Accruals and adjustments	(99		)	1,127			1,028
Cash payments	(213		)	(912		)	(1,125		)
Foreign exchange and other non-cash adjustments	(82		)	(204		)	(286		)
Balance payable as at March 31, 2019	$	1,196		$	3,442		$	4,638

Included within "Special charges (recoveries)" for the three and nine months ended March 31, 2019 are costs incurred directly in relation to acquisitions in the amount of $1.4 million and $5.1 million, respectively (three and nine months ended March 31, 2018—$1.2 million and $4.6 million, respectively).

For the three months ended March 31, 2019, "Other recoveries" include $1.5 million relating to certain pre-acquisition sales and use tax liabilities becoming statute barred, partially offset by $0.2 million relating to other miscellaneous charges.

For the nine months ended March 31, 2019, "Other charges" include (i) $1.1 million relating to one-time system implementation costs and (ii) $0.9 million relating to other miscellaneous 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 three months ended March 31, 2018, "Other charges" primarily include (i) $1.7 million relating to system implementation costs and (ii) $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.