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Restructuring Charges, Net | 6 Months Ended
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Oct. 31, 2016
Restructuring Charges, Net | 8. Restructuring Charges, Net The Company continued the implementation of the fiscal 2016 restructuring plan in fiscal 2017 in order to integrate the Hay Group entities that were acquired in fiscal 2016 by eliminating redundant positions and operational, general and administrative expenses and consolidating office space. This resulted in restructuring charges of $24.5 million in the six months ended October 31, 2016, of which $11.5 million relates to severance and $13.0 million relates to consolidation of office space. During the three months ended October 31, 2016, the Company recorded no restructuring charges. Changes in the restructuring liability during the three months ended October 31, 2016 are as follows:
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Liability as of July 31, 2016 |  | $ | 11,866 |  |  | $ | 9,384 |  |  | $ | 21,250 |
Reductions for cash payments |  |  | (6,217 | ) |  |  | (2,183 | ) |  |  | (8,400 | )
Exchange rate fluctuations |  |  | (644 | ) |  |  | (275 | ) |  |  | (919 | )
Liability as of October 31, 2016 |  | $ | 5,005 |  |  | $ | 6,926 |  |  | $ | 11,931 |
Changes in the restructuring liability during the six months ended October 31, 2016 are as follows:
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Liability as of April 30, 2016 |  | $ | 5,293 |  |  | $ | 669 |  |  | $ | 5,962 |
Restructuring charges, net |  |  | 11,472 |  |  |  | 13,048 |  |  |  | 24,520 |
Reductions for cash payments |  |  | (11,005 | ) |  |  | (3,970 | ) |  |  | (14,975 | )
Reductions for non-cash charges |  |  | — |  |  |  | (2,480 | ) |  |  | (2,480 | )
Exchange rate fluctuations |  |  | (755 | ) |  |  | (341 | ) |  |  | (1,096 | )
Liability as of October 31, 2016 |  | $ | 5,005 |  |  | $ | 6,926 |  |  | $ | 11,931 |
As of October 31, 2016 and April 30, 2016, the restructuring liability is included in the current portion of other accrued liabilities on the consolidated balance sheets, except for $4.0 million and $0.6 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. The restructuring liability by segment is summarized below:
|  | October 31, 2016 |
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Executive Search |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 412 |  |  | $ | 266 |  |  | $ | 678 |
Europe, Middle East and Africa (“EMEA”) |  |  | 119 |  |  |  | 44 |  |  |  | 163 |
Asia Pacific |  |  | 6 |  |  |  | 3 |  |  |  | 9 |
Latin America |  |  | — |  |  |  | 95 |  |  |  | 95 |
Total Executive Search |  |  | 537 |  |  |  | 408 |  |  |  | 945 |
Hay Group |  |  | 4,462 |  |  |  | 6,351 |  |  |  | 10,813 |
Futurestep |  |  | — |  |  |  | 167 |  |  |  | 167 |
Corporate |  |  | 6 |  |  |  | — |  |  |  | 6 |
Liability as of October 31, 2016 |  | $ | 5,005 |  |  | $ | 6,926 |  |  | $ | 11,931 |
|  | April 30, 2016 |
|  | Severance |  |  | Facilities |  |  | Total |
|  | (in thousands) |
Executive Search |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | — |  |  | $ | 5 |  |  | $ | 5 |
EMEA |  |  | 1,533 |  |  |  | 23 |  |  |  | 1,556 |
Asia Pacific |  |  | 33 |  |  |  | — |  |  |  | 33 |
Total Executive Search |  |  | 1,566 |  |  |  | 28 |  |  |  | 1,594 |
Hay Group |  |  | 3,727 |  |  |  | 396 |  |  |  | 4,123 |
Futurestep |  |  | — |  |  |  | 245 |  |  |  | 245 |
Liability as of April 30, 2016 |  | $ | 5,293 |  |  | $ | 669 |  |  | $ | 5,962 |

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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 + Details
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