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Restructuring Liability

3 Months Ended

Jul. 31, 2011

Restructuring Liability

Restructuring Liability

6. Restructuring Liability

Changes in the restructuring liability during the three months ended July 31, 2011 are as follows:

		Severance				Facilities				Total
		(in thousands)
Liability as of April 30, 2011		$	978			$	3,943			$	4,921
Reductions for cash payments			(255	)			(772	)			(1,027	)
Exchange rate fluctuations			(9	)			(65	)			(74	)
Liability as of July 31, 2011		$	714			$	3,106			$	3,820

As of July 31, 2011 and April 30, 2011, the restructuring liability is included in the current portion of other accrued liabilities on the consolidated balance sheet, except for $1.7 million and $2.1 million, respectively, of facilities costs which primarily relate to commitments under operating leases, net of sublease income, which are included in other long-term liabilities and will be paid over the next seven years.

The restructuring liability by segment is summarized below:

		July 31, 2011
		Severance				Facilities				Total
		(in thousands)
Executive Recruitment
North America		$	—			$	82			$	82
Europe, Middle East and Africa ("EMEA")			592				1,727				2,319
Asia Pacific			—				206				206
South America			115				—				115
Total Executive Recruitment			707				2,015				2,722
Futurestep			7				1,091				1,098
Liability as of July 31, 2011		$	714			$	3,106			$	3,820
		April 30, 2011
		Severance				Facilities				Total
		(in thousands)
Executive Recruitment
North America		$	—			$	91			$	91
EMEA			857				2,312				3,169
Asia Pacific			—				328				328
South America			114				—				114
Total Executive Recruitment			971				2,731				3,702
Futurestep			7				1,212				1,219
Liability as of April 30, 2011		$	978			$	3,943			$	4,921

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- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 146
-Paragraph 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747

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