v2.3.0.15
Restructuring
12 Months Ended
Sep. 30, 2011
Restructuring [Abstract] 
Restructuring

6. Restructuring

In fiscal 2010, we informed approximately 60 general and administrative employees of our plans to reorganize certain aspects of our global business infrastructure. As a result of this action, we offered severance benefits to the affected employees. The majority of these employees were required to render service through November 15, 2010 to receive these severance benefits. We recognized the total severance and other associated costs of approximately $3.9 million for these employees on a ratable basis through termination dates for each employee. These expenses were recognized in restructuring charges, net, in the accompanying consolidated statements of operations.

In fiscal 2010, we also recorded $3.4 million of impairment within the restructuring charges line item in the accompanying consolidated statements of operations related to one of our buildings held in the UK. See Note 3 "Composition of Certain Financial Statement Captions" for further information.

In September 2011, we informed approximately 55 employees of our plans to reorganize certain aspects of our business under a strategic restructuring program. As a result of this action, we have offered severance benefits to the affected employees. The majority of these employees are not required to render additional service to receive these severance benefits, and as such, we recognized total estimated severance and other associated costs of $2.5 million for these employees in fiscal 2011, as well as $0.2 million in fixed asset write-off costs. We expect to recognize an additional $2.1 million in restructuring expense in fiscal 2012, including $0.9 million in severance and other associated costs, $0.8 million in facilities and contract termination costs, and $0.4 million in fixed asset write-off costs. These expenses are being recognized in restructuring charges, net, in the accompanying consolidated statements of operations.

Changes in our restructuring accruals in fiscal 2010 and 2011, which were included within accrued liabilities on our consolidated balance sheets as of September 24, 2010 and September 30, 2011, respectively, were as follows:

 

     Severance     Facilities and
contract
termination costs		     Fixed assets
write-off		     Other associated
costs		     Total  
     (in thousands)  

Balance at September 25, 2009

    $ 1,103      $ 88      $ —        $ 20      $ 1,211   

Restructuring charges

      3,084        —          3,392        550        7,026   

Cash payments

      (1,383 )      (88 )      —          (182 )      (1,653 ) 

Non-cash charges

      —          —          (3,392 )      (158 )      (3,550 ) 
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Balance at September 24, 2010

    $ 2,804      $ —        $ —        $ 230      $ 3,034   

Restructuring charges

      3,185        —          199        22        3,406   

Cash payments

      (3,716 )      —          —          (131 )      (3,847 ) 

Non-cash charges

      (23 )      —          (199 )      (1 )      (223 ) 
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Balance at September 30, 2011

    $ 2,250      $ —        $ —        $ 120      $ 2,370