Restructuring And Impairment Costs (Tables)

6 Months Ended

Sep. 30, 2012

A summary of the restructuring costs recorded during the six months ended September 30, 2012 and 2011, is as follows:



(in thousands of dollars)	Six Months Ended September 30, 2012		Six Months Ended September 30, 2011

Employee termination benefits	$	3,687	$	6,724
Other restructuring costs	—		3,097
Total	$	3,687	$	9,821

Reconciliation Of Company's Liability For The Restructuring Costs

A reconciliation of the Company’s liability for the employee termination benefits and other restructuring costs discussed above for the six months ended September 30, 2012 and 2011, is as follows:



(in thousands of dollars)	Employee Termination Benefits			Other Costs			Total

Six Months Ended September 30, 2011:
Balance at beginning of year	$	6,386		$	225		$	6,611
Costs charged to expense	6,724			3,097			9,821
Payments	(10,914		)	(37		)	(10,951		)
Balance at September 30, 2011	$	2,196		$	3,285		$	5,481

Six Months Ended September 30, 2012:
Balance at beginning of year	$	1,271		$	291		$	1,562
Costs charged to expense	3,687			—			3,687
Payments	(4,766		)	(253		)	(5,019		)
Balance at September 30, 2012	$	192		$	38		$	230

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to 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.

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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.

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