On July 22, 2012, the Company's management committed to a plan to eliminate and restructure selected practice areas and reduce selling, general and administrative costs. In connection with this plan, the Company eliminated its Chemicals practice and closed its Middle East operations. These restructuring actions, along with the repositioning of other select underperforming practice areas, resulted in the reduction of more than 60 consulting positions. Commensurate with these consulting staff reductions, the Company also took significant actions to lower its selling, general and administrative costs by reducing the Company's administrative staff, eliminating excess office space capacity, better rationalizing remaining office space, and lowering administrative spending, particularly related to outside contractors and professional fees. These restructuring actions were designed to intensify the focus of the Company's portfolio, increase the cohesiveness of its services and improve its margins and profitability. The majority of these actions were completed during the third quarter of fiscal 2012, and the Company recorded a restructuring charge of $4.4 million in the third quarter of fiscal 2012 related to termination benefits, facility-related charges, asset write-downs and other probable charges. Of the $4.4 million of restructuring charges recorded during the third quarter of fiscal 2012, approximately $3.4 million was charged to cost of sales and $1.0 million was charged to selling, general and administrative expenses. The Company expects that the remaining actions under this restructuring plan will be completed during the fourth quarter of fiscal 2012 and it cannot yet reasonably estimate the charge it may incur in the fourth quarter of fiscal 2012 to complete these actions.

The restructuring expenses for the fiscal year to date period ended September 29, 2012, and the reserve balance as of September 29, 2012, were as follows (in thousands):

	Facility- Related Costs			Employee Workforce Reduction			Total Restructuring

Balance at December 31, 2011	$	3,737		$	—		$	3,737
Charges incurred in the fiscal year to date period ended September 29, 2012		2,101			4,239			6,340
Amounts paid, net of amounts received, during the fiscal year to date period ended September 29, 2012		(2,441	)		(2,372	)		(4,813	)
Non-cash adjustments and effect of foreign currency translation during the fiscal year to date period ended September 29, 2012		(575	)		(28	)		(603	)

Balance at September 29, 2012	$	2,822		$	1,839		$	4,661

On the accompanying balance sheet as of September 29, 2012, the reserve balance of $4.7 million was classified as follows: $1.9 million in "accrued expenses", $1.4 million in "current portion of deferred rent", and $1.4 million in "deferred rent and other non-current liabilities".

The Company did not record any restructuring charges during the third quarter of fiscal 2011. During the fiscal year to date period ended October 1, 2011, the Company incurred pre-tax expenses of $1.0 million associated principally with leased office space at its Houston, TX office. The Company recorded this expense in the second quarter of fiscal 2011 in selling, general and administrative expenses as 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 October 1, 2011 and the reserve balance as of October 1, 2011 were as follows (in thousands):

	Facility- Related Costs			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 October 1, 2011		1,020			—			1,020
Amounts paid, net of amounts received, during the fiscal year to date period ended October 1, 2011		(1,569	)		(657	)		(2,226	)
Non-cash adjustments and effect of foreign currency translation in the fiscal year to date period ended October 1, 2011		(69	)		(294	)		(363	)

Balance at October 1, 2011	$	3,858		$	—		$	3,858