Restructuring Liability

6 Months Ended

Oct. 31, 2011

6. Restructuring Liability

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


	Severance			Facilities			Total
	(in thousands)
Liability as of July 31, 2011	$	714		$	3,106		$	3,820
Reductions for cash payments		(76	)		(604	)		(680	)
Exchange rate fluctuations		1			(65	)		(64	)

Liability as of October 31, 2011	$	639		$	2,437		$	3,076

Changes in the restructuring liability during the six months ended October 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		(331	)		(1,376	)		(1,707	)
Exchange rate fluctuations		(8	)		(130	)		(138	)

Liability as of October 31, 2011	$	639		$	2,437		$	3,076

As of October 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 $1.3 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:


	October 31, 2011
	Severance		Facilities		Total
Executive Recruitment	(in thousands)
North America	$	—	$	74	$	74
Europe, Middle East and Africa ("EMEA")		525		1,326		1,851
Asia Pacific		—		84		84
South America		107		—		107

Total Executive Recruitment		632		1,484		2,116
Futurestep		7		953		960

Liability as of October 31, 2011	$	639	$	2,437	$	3,076


	April 30, 2011
	Severance		Facilities		Total
Executive Recruitment	(in thousands)
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

- 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.

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