XML 42 R27.htm IDEA: XBRL DOCUMENT
v3.19.3

Special Charges (Recoveries) | 3 Months Ended
--- | ---
Sep. 30, 2019
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 September 30,
| 2019 |  | 2018
Fiscal 2019 Restructuring Plan | $ | 1,656 |  |  | $ | 20,246 |
Fiscal 2018 Restructuring Plan | 21 |  |  | 535 |
Restructuring Plans prior to Fiscal 2018 Restructuring Plan | 199 |  |  | 554 |
Acquisition-related costs | 2,666 |  |  | 507 |
Other charges (recoveries) | 559 |  |  | 1,469 |
Total | $ | 5,101 |  |  | $ | 23,311 |
Fiscal 2019 Restructuring Plan 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. Since the inception of the plan, approximately $30.0 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 three months ended September 30, 2019 is shown below.
Fiscal 2019 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance payable as at June 30, 2019 | $ | 1,819 |  |  | $ | 5,288 |  |  | $ | 7,107 |
Adjustment for Topic 842 (note 1 and note 6) | — |  |  | (5,288 | ) |  | (5,288 | )
Accruals and adjustments | 626 |  |  | 1,030 |  |  | 1,656 |
Cash payments | (1,150 | ) |  | (1,030 | ) |  | (2,180 | )
Foreign exchange and other non-cash adjustments | (219 | ) |  | — |  |  | (219 | )
Balance payable as at September 30, 2019 | $ | 1,076 |  |  | $ | — |  |  | $ | 1,076 |
Fiscal 2018 Restructuring Plan During Fiscal 2018 and in the context of our acquisitions of Covisint, Guidance and Hightail (each defined below), we implemented 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 three months ended September 30, 2019 is shown below.
Fiscal 2018 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance payable as at June 30, 2019 | $ | 150 |  |  | $ | 486 |  |  | $ | 636 |
Adjustment for Topic 842 (note 1 and note 6) | — |  |  | (486 | ) |  | (486 | )
Accruals and adjustments | (62 | ) |  | 83 |  |  | 21 |
Cash payments | (39 | ) |  | (83 | ) |  | (122 | )
Foreign exchange and other non-cash adjustments | (9 | ) |  | — |  |  | (9 | )
Balance payable as at September 30, 2019 | $ | 40 |  |  | $ | — |  |  | $ | 40 |
Other charges (recoveries) For the three months ended September 30, 2019, "Other charges" primarily includes $0.6 million relating to the write-off of ROU assets. For the three months ended September 30, 2018, "Other charges" primarily include (i) $1.1 million relating to one-time system implementation costs and (ii) $0.3 million relating to other miscellaneous charges.

X
- 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
Name: | us-gaap_RestructuringImpairmentAndOtherActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RestructuringSettlementAndImpairmentProvisionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration