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Restructuring Charges | 9 Months Ended
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Sep. 28, 2013
Restructuring Charges |
Restructuring Charges | 14. Restructuring Charges The Company did not incur any restructuring charges during the quarter or fiscal year-to-date period ended September 28, 2013. The restructuring reserve balance was as follows as of September 28, 2013 (in thousands):
|  | Facility- Related Costs |  | Employee Workforce Reduction |  | Total Restructuring |
--- | --- | --- | --- | --- | --- | --- | ---
Balance at December 29, 2012 |  | $ | 2,106 |  | $ | 873 |  | $ | 2,979 |
Amounts paid during the fiscal year to date period ended September 28, 2013 |  |  | (689 | ) |  | (729 | ) |  | (1,418 | )
Adjustments and effect of foreign currency translation during the fiscal year to date period ended September 28, 2013 |  |  | (177 | ) |  | (144 | ) |  | (321 | )
Balance at September 28, 2013 |  | $ | 1,240 |  | $ | — |  | $ | 1,240 |
On the accompanying balance sheet as of September 28, 2013, the reserve balance of $1.2 million was classified as follows: $0.8 million in "current portion of deferred rent" and $0.4 million in "deferred rent and facility-related non-current liabilities". During the fiscal year-to-date period ended September 29, 2012, the Company incurred pre-tax expenses of $6.3 million, of which approximately $4.4 million was for termination benefits, facility-related charges, asset write-downs and other charges in connection with the plan committed to by the Company's management during the third quarter of fiscal 2012 to eliminate and restructure selected practice areas and reduce selling, general and administrative costs. The majority of these actions occurred during the third quarter of fiscal 2012, and the remainder was completed during the fourth quarter of fiscal 2012. Additionally, during the fiscal year-to-date period ended September 29, 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, which included the $1.2 million surrender charge and approximately $0.5 million of fixed asset write-offs and other charges or offsets. During the fiscal year-to-date period ended September 29, 2012, the Company also recorded pre-tax restructuring charges of approximately $0.2 million related primarily to adjustments to its leased office space in Houston, TX and Chicago, IL. Of the $6.3 million of restructuring charges recorded during the fiscal year-to-date period ended September 29, 2012, approximately $3.4 million was charged to cost of sales, $1.7 million was charged to selling, general and administrative expenses, and $1.2 million was charged to depreciation and amortization expense. 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 |

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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 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 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) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: 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 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 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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