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Restructuring and Related Charges (Tables)

9 Months Ended

Sep. 30, 2014

Restructuring and Related Charges [Abstract]

Schedule of restructuring liability by type of cost

($ in thousands)		Lease and  Related Costs,  Net				Severance and Other  Employee  Separation Costs				Total
Balance at December 31, 2013(1)		$	42,550			$	2,216			$	44,766
Non-cash adjustments(2)			(2,856	)			(46	)			(2,902	)
Payments			(10,023	)			(2,138	)			(12,161	)
Balance at September 30, 2014(1)		$	29,671			$	32			$	29,703

(1) The current portion of restructuring liabilities was $10.4 million and $6.6 million as of December 31, 2013 and September 30, 2014, respectively, which are included in Accounts payable and accrued expenses. The long-term portion is included in Other long-term liabilities.

(2) Non-cash adjustments for lease and related costs during the nine months ended September 30, 2014 primarily result from changes in the timing and expected income from settlements and executed sublease agreements signed during the period, which amounted to $3.9 million, partly offset by the accretion of interest on lease costs of approximately $1.0 million. Non-cash adjustments for severance and other employee separation costs primarily related to employees who were re-hired to other roles within the Company and were not paid severance.

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- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)(2)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869



Reference 2: 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(b)(2))

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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