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Restructuring Charges, Net | 12 Months Ended
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Apr. 30, 2015
Restructuring Charges, Net | 7. Restructuring Charges, Net The Company took actions to rationalize its cost structure as a result of efficiencies obtained from prior year technology investments that enabled further integration of the legacy business and the recent acquisitions (PDI and Global Novations, LLC) as well as other cost saving initiatives. This resulted in restructuring charges, net of $9.5 million against operations in fiscal 2015, of which $9.2 million relates to severance and $0.3 million, relates to consolidation/abandonment of premises. During fiscal 2014, the Company continued the implementation of the fiscal 2013 restructuring plan in order to integrate PDI by consolidating and eliminating certain redundant office space around the world and by continuing to consolidate certain overhead functions. This resulted in restructuring charges of $3.7 million against operations in fiscal 2014, of which $0.8 million relates to severance and $2.9 million relates to consolidation of premises. During fiscal 2013, the Company implemented restructuring plans in order to align its cost structure to anticipated revenue levels and to integrate PDI in order to eliminate redundant positions and consolidate premises. This resulted in restructuring charges of $22.8 million against operations during fiscal 2013 of which $16.3 million relates to severance and $6.5 million relates to consolidation of premises. Changes in the restructuring liability 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 |  |  | (5,884 | ) |  |  | (6,821 | ) |  |  | (12,705 | )
Exchange rate fluctuations |  |  | 242 |  |  |  | 46 |  |  |  | 288 |
Liability as of April 30, 2014 |  |  | — |  |  |  | 2,813 |  |  |  | 2,813 |
Restructuring charges, net |  |  | 9,224 |  |  |  | 244 |  |  |  | 9,468 |
Reductions for cash payments |  |  | (8,396 | ) |  |  | (2,186 | ) |  |  | (10,582 | )
Exchange rate fluctuations |  |  | (453 | ) |  |  | (100 | ) |  |  | (553 | )
Liability as of April 30, 2015 |  | $ | 375 |  |  | $ | 771 |  |  | $ | 1,146 |
As of April 30, 2015 and 2014, the restructuring liability is included in the current portion of other accrued liabilities on the consolidated balance sheets, except for $0.3 million and $0.7 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 three years. The restructuring liability by segment is summarized below:
|  | April 30, 2015 |
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Executive Recruitment |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 51 |  |  | $ | — |  |  | $ | 51 |
Europe, Middle East and Africa (“EMEA”) |  |  | 210 |  |  |  | 212 |  |  |  | 422 |
Total Executive Recruitment |  |  | 261 |  |  |  | 212 |  |  |  | 473 |
LTC |  |  | 58 |  |  |  | 320 |  |  |  | 378 |
Futurestep |  |  | 52 |  |  |  | 239 |  |  |  | 291 |
Corporate |  |  | 4 |  |  |  | — |  |  |  | 4 |
Liability as of April 30, 2015 |  | $ | 375 |  |  | $ | 771 |  |  | $ | 1,146 |
|  | April 30, 2014 |
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Executive Recruitment |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | — |  |  | $ | 193 |  |  | $ | 193 |
EMEA |  |  | — |  |  |  | 379 |  |  |  | 379 |
Total Executive Recruitment |  |  | — |  |  |  | 572 |  |  |  | 572 |
LTC |  |  | — |  |  |  | 1,587 |  |  |  | 1,587 |
Futurestep |  |  | — |  |  |  | 654 |  |  |  | 654 |
Liability as of April 30, 2014 |  | $ | — |  |  | $ | 2,813 |  |  | $ | 2,813 |

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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=27011515&loc=d3e140904-122747 Reference 2: 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 3: 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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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