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Restructuring Charges | 12 Months Ended
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Dec. 31, 2011
Restructuring Charges |
Restructuring Charges |
18. Restructuring Charges During fiscal 2011, the Company incurred pre-tax expenses of $1.0 million associated principally with leased office space at its former Houston, TX office, which was closed during the second quarter of fiscal 2010. The Company recorded this expense in selling, general and administrative expenses for a change in the estimate of the future minimum lease payments and related exit costs through the end of the remaining lease term, net of expected future sublease rental income measured at fair value. This estimated expense required management to make assumptions regarding the estimate of the duration of future vacancy periods, the amount and timing of future settlement payments, and the amount and timing of potential sublease income. During fiscal 2010, the Company incurred pre-tax expenses of $8.6 million associated principally with employee workforce reductions and office space reductions and moves designed to reduce its operating expenses and improve its utilization rate. The following is a summary of the restructuring charges incurred: • The Company completed employee workforce reductions and recorded $5.9 million in employee separation costs, of which $5.4 million was included in cost of sales and $0.5 million was included in selling, general and administrative expenses. • The Company reduced office space in Boston, Massachusetts, Chicago, Illinois, and Houston, Texas. The Company recorded expense for the difference between its future minimum lease payments and related exit costs from the date of closure through the end of the remaining lease term, net of expected future sublease rental income. This estimated expense required management to make assumptions regarding the estimate of the duration of future vacancy periods, the amount and timing of future settlement payments, and the amount and timing of potential sublease rental income. These office reductions resulted in charges of $3.0 million, of which $2.8 million was included in selling, general and administrative expenses and $0.2 million was included in depreciation and amortization. • The Company recorded a deferred gain of $0.3 million related to the sale of a practice area, which was included in selling, general and administrative expenses. The restructuring expenses and reserve balance are as follows as of December 31, 2011, January 1, 2011 and November 27, 2010 (in thousands):
|  | Divested Operations |  | Office Vacancies |  | Employee Workforce Reduction |  | Total Restructuring |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at November 29, 2009 |  | $ | 55 |  | $ | 2,158 |  | $ | 1,266 |  | $ | 3,479 |
Charges incurred during fiscal 2010 |  |  | (273 | ) |  | 2,987 |  |  | 5,892 |  |  | 8,606 |
Amounts paid during fiscal 2010 |  |  | — |  |  | (2,042 | ) |  | (5,872 | ) |  | (7,914 | )
Deferred rent reclassification during fiscal 2010 |  |  | — |  |  | 1,763 |  |  | — |  |  | 1,763 |
Adjustments and effect of foreign currency translation during fiscal 2010 |  |  | 218 |  |  | (63 | ) |  | (146 | ) |  | 9 |
Balance at November 27, 2010 |  | $ | — |  | $ | 4,803 |  | $ | 1,140 |  | $ | 5,943 |
Amounts paid during the five-week transition period ended January 1, 2011 |  |  | — |  |  | (337 | ) |  | (126 | ) |  | (463 | )
Adjustments and effect of foreign currency translation during the five-week transition period ended January 1, 2011 |  |  | — |  |  | 10 |  |  | (63 | ) |  | (53 | )
Balance at January 1, 2011 |  | $ | — |  | $ | 4,476 |  | $ | 951 |  | $ | 5,427 |
Charges incurred during fiscal 2011 |  |  | — |  |  | 1,020 |  |  | — |  |  | 1,020 |
Amounts paid during fiscal 2011 |  |  | — |  |  | (1,741 | ) |  | (657 | ) |  | (2,398 | )
Adjustments and effect of foreign currency translation during fiscal 2011 |  |  | — |  |  | (18 | ) |  | (294 | ) |  | (312 | )
Balance at December 31, 2011 |  | $ | — |  | $ | 3,737 |  | $ | — |  | $ | 3,737 |
The $3.7 million restructuring liability as of December 31, 2011 is expected to be paid during fiscal 2012 through the end of the third quarter of fiscal 2018. On the accompanying balance sheet as of December 31, 2011, the reserve balance of $3.7 million was classified as follows: $2.5 million in "deferred rent and other non-current liabilities" and $1.2 million in "current portion of deferred rent".

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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=6394695&loc=d3e140904-122747 Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: 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=6394695&loc=d3e140864-122747 + Details
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