Restructuring Charges, Net (Tables)

6 Months Ended

Oct. 31, 2012

Changes in the restructuring liability during the three months ended October 31, 2012 are as follows:


	Severance			Facilities			Total
	(in thousands)
Liability as of July 31, 2012	$	37		$	2,194		$	2,231
Charge to expense		11,324			5,179			16,503
Reductions/recoveries (1)		(38	)		(970	)		(1,008	)
Non-cash items		(100	)		304			204
Reductions for cash payments, net of refund		(2,006	)		492			(1,514	)
Exchange rate fluctuations		21			64			85

Liability as of October 31, 2012	$	9,238		$	7,263		$	16,501

Changes in the restructuring liability during the six months ended October 31, 2012 are as follows:


	Severance			Facilities			Total
	(in thousands)
Liability as of April 30, 2012	$	38		$	2,732		$	2,770
Charge to expense		11,324			5,179			16,503
Reductions/recoveries (1)		(38	)		(970	)		(1,008	)
Non-cash items		(100	)		304			204
Reductions for cash payments, net of refund		(2,006	)		82			(1,924	)
Exchange rate fluctuations		20			(64	)		(44	)

Liability as of October 31, 2012	$	9,238		$	7,263		$	16,501

(1)	During the three and six months ended October 31, 2012, the Company recovered $1.0 million from a legal settlement (related to premises) attributable to a previous restructuring action.

Summry of Restructuring Liability by Segment

The restructuring liability by segment is summarized below:


	October 31, 2012
	Severance		Facilities		Total
	(in thousands)
Executive Recruitment
North America	$	2,208	$	3,385	$	5,593
Europe, Middle East and Africa (“EMEA”)		3,367		2,313		5,680
Asia Pacific		426		125		551

Total Executive Recruitment		6,001		5,823		11,824
Leadership and Talent Consulting		364		—		364
Futurestep		1,996		1,440		3,436
Corporate		877		—		877

Liability as of October 31, 2012	$	9,238	$	7,263	$	16,501


	April 30, 2012
	Severance		Facilities		Total
	(in thousands)
Executive Recruitment
North America	$	—	$	43	$	43
EMEA		38		1,780		1,818

Total Executive Recruitment		38		1,823		1,861
Futurestep		—		909		909

Liability as of April 30, 2012	$	38	$	2,732	$	2,770

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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