XML 88 R13.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Restructuring Charges, Net | 3 Months Ended
--- | ---
Jul. 31, 2013
Restructuring Charges, Net | 7. Restructuring Charges, Net The Company continued the implementation of the fiscal 2013 restructuring plan during the three months ended July 31, 2013 in order to integrate PDI by consolidating and eliminating certain redundant office space around the world and by beginning to consolidate certain overhead functions. This resulted in restructuring charges of $3.7 million against operations in the three months ended July 31, 2013, of which $0.8 million relates to severance and $2.9 million relates to consolidation of premises. Changes in the restructuring liability during the three months ended July 31, 2013 are as follows:
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Liability as of April 30, 2013 |  | $ | 4,819 |  |  | $ | 6,729 |  |  | $ | 11,548 |
Restructuring charges, net |  |  | 823 |  |  |  | 2,859 |  |  |  | 3,682 |
Reductions for cash payments |  |  | (3,054 | ) |  |  | (2,460 | ) |  |  | (5,514 | )
Exchange rate fluctuations |  |  | 118 |  |  |  | (9 | ) |  |  | 109 |
Liability as of July 31, 2013 |  | $ | 2,706 |  |  | $ | 7,119 |  |  | $ | 9,825 |
As of July 31, 2013 and April 30, 2013, the restructuring liability is included in the current portion of other accrued liabilities on the consolidated balance sheets, except for $1.9 million and $2.4 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 five years. The restructuring liability by segment is summarized below:
|  | July 31, 2013 |
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Executive Recruitment |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 594 |  |  | $ | 555 |  |  | $ | 1,149 |
Europe, Middle East and Africa (“EMEA”) |  |  | 550 |  |  |  | 1,064 |  |  |  | 1,614 |
Asia Pacific |  |  | 47 |  |  |  | 3 |  |  |  | 50 |
Total Executive Recruitment |  |  | 1,191 |  |  |  | 1,622 |  |  |  | 2,813 |
LTC |  |  | 896 |  |  |  | 3,729 |  |  |  | 4,625 |
Futurestep |  |  | 361 |  |  |  | 1,768 |  |  |  | 2,129 |
Corporate |  |  | 258 |  |  |  | — |  |  |  | 258 |
Liability as of July 31, 2013 |  | $ | 2,706 |  |  | $ | 7,119 |  |  | $ | 9,825 |
|  | April 30, 2013 |
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Executive Recruitment |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 918 |  |  | $ | 659 |  |  | $ | 1,577 |
EMEA |  |  | 678 |  |  |  | 856 |  |  |  | 1,534 |
Asia Pacific |  |  | — |  |  |  | 69 |  |  |  | 69 |
Total Executive Recruitment |  |  | 1,596 |  |  |  | 1,584 |  |  |  | 3,180 |
LTC |  |  | 2,497 |  |  |  | 3,956 |  |  |  | 6,453 |
Futurestep |  |  | 277 |  |  |  | 1,189 |  |  |  | 1,466 |
Corporate |  |  | 449 |  |  |  | — |  |  |  | 449 |
Liability as of April 30, 2013 |  | $ | 4,819 |  |  | $ | 6,729 |  |  | $ | 11,548 |

X
- 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 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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=27011515&loc=d3e140904-122747 Reference 4: 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 + Details
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration