During the second quarter of fiscal 2012, the Company entered into an agreement with the landlord of its London, England office to surrender the lease of one of the three floors it leased in the office building in London. Under this agreement, the Company surrendered its lease of this floor on June 30, 2012, instead of on the lease's original termination date of October 2, 2016, and paid the landlord approximately $1.2 million in connection with the surrender. In connection with this surrender, the Company incurred pre-tax restructuring charges of $1.7 million in the second quarter of fiscal 2012, which included the surrender charge, approximately $1.1 million of fixed asset write-offs and other charges or offsets. Additionally, during the second quarter of fiscal 2012, the Company recorded a pre-tax restructuring credit of $0.4 million related to adjustments to its leased office space in Houston, TX for the reoccupation of a portion of that office space. Of the $1.4 million of restructuring charges recorded during the second quarter of fiscal 2012, approximately $0.2 million was charged to selling, general and administrative expenses and $1.1 million was charged to depreciation and amortization expense.

The restructuring expenses for the fiscal year to date period ended June 30, 2012, and the reserve balance as of June 30, 2012, were as follows (in thousands):

	Office Vacancies

Balance at December 31, 2011	$	3,737
Charges incurred in the fiscal year to date period ended June 30, 2012		1,916
Amounts paid, net of amounts received, during the fiscal year to date period ended June 30, 2012		(2,185	)
Non-cash adjustments during the fiscal year to date period ended June 30, 2012		(560	)

Balance at June 30, 2012	$	2,908

On the accompanying balance sheet as of June 30, 2012, the reserve balance of $2.9 million was classified as follows: $1.6 million in "deferred rent and other non-current liabilities" and $1.3 million in "current portion of deferred rent".

During the second quarter of fiscal 2011, the Company incurred pre-tax expenses of $1.0 million associated principally with leased office space at its Houston, TX office, which was closed during the second quarter of fiscal 2010. The Company recorded this expense in the second quarter of 2011 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.

The restructuring expenses for the fiscal year to date period ended July 2, 2011 and the reserve balance as of July 2, 2011 were as follows (in thousands):

	Office Vacancies			Employee Workforce Reduction			Total Restructuring

Balance at January 1, 2011	$	4,476		$	951		$	5,427
Charges incurred in the fiscal year to date period ended July 2, 2011		1,020			—			1,020
Amounts paid, net of amounts received, during the fiscal year to date period ended July 2, 2011		(1,251	)		(608	)		(1,859	)
Non-cash adjustments and effect of foreign currency translation during the fiscal year to date period ended July 2, 2011		(37	)		(294	)		(331	)

Balance at July 2, 2011	$	4,208		$	49		$	4,257