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Restructuring | 6 Months Ended
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Sep. 30, 2013
Restructuring | 9. Restructuring The Company accounts for charges resulting from operational restructuring actions in accordance with ASC Topic 420, Exit or Disposal Cost Obligations (“ASC 420”) and ASC Topic 712, Compensation—Nonretirement Postemployment Benefits (“ASC 712”). In accounting for these obligations, the Company is required to make assumptions related to the amounts of employee severance, benefits, and related costs and the time period over which leased facilities will remain vacant, sublease terms, sublease rates and discount rates. Estimates and assumptions are based on the best information available at the time the obligation arises. These estimates are reviewed and revised as facts and circumstances dictate; changes in these estimates could have a material effect on the amount accrued on the consolidated balance sheet. During the years ended March 31, 2013 and March 31, 2012, the Company undertook restructuring activities, approved by the Board of Directors, in order to reorganize its global operations, streamline various functions of the business, and reduce its global workforce to better reflect the demand for its products. The Company undertook an additional workforce reduction in July 2013, r educing its workforce by approximately 7%, impacting primarily selling, engineering and general and administrative functions. The Company recorded a restructuring charge for severance and other costs of approximately $0.8 million during the three months ended September 30, 2013. From April 1, 2011 through September 30, 2013, t hese activities resulted in a substantial reduction of its global workforce. During the six months ended September 30, 2013 and 2012, the Company incurred restructuring costs of $0.8 million and $0.1 million, respectively. The remaining balance of accrued restructuring is expected to be paid through February 2014. The following table presents restructuring charges and cash payments (in thousands):
Six months ended September 30, 2013 | Severance pay and benefits |  |  | Facility exit costs |  |  | Total |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Accrued restructuring balance at April 1, 2013 | $ |  | 145 |  |  |  | 54 |  |  | $ |  | 199 |
Charges to operations |  | 751 |  |  |  | 13 |  |  |  | 764 |
Cash payments |  | (599 | ) |  |  | (37 | ) |  |  | (636 | )
Other adjustments |  | (1 66 | ) |  |  | (30 | ) |  |  | (196 | )
Accrued restructuring balance at September 30, 2013 | $ |  | 131 |  |  | $ |  | — |  |  | $ |  | 131 |
Six months ended September 30, 2012 |  |  |  |  |  |  |  |  |  |  |
Accrued restructuring balance at April 1, 2012 | $ |  | 680 |  |  | $ |  | 294 |  |  | $ |  | 974 |
Charges to operations |  | 182 |  |  |  | (39 | ) |  |  | 143 |
Cash payments |  | (560 | ) |  |  | (255 | ) |  |  | (815 | )
Accrued restructuring balance at September 30, 2012 | $ |  | 302 |  |  | $ |  | — |  |  | $ |  | 302 |
All restructuring charges discussed above are included within restructuring and impairments in the Company’s unaudited condensed consolidated statements of operations. The Company includes accrued restructuring within accounts payable and accrued expenses in the unaudited condensed consolidated balance sheets.

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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 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
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