XML 20 R8.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Restructuring Charges | 6 Months Ended
--- | ---
Jun. 30, 2012
Restructuring Charges [Abstract] |
Restructuring Charges | 3. Restructuring Charges We account for exit and disposal costs by recognizing a liability for costs associated with an exit or disposal activity at fair value in the period in which it is incurred or when the entity ceases using the right conveyed by a contract (i.e., the right to use a leased property). These costs are included in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations for the first six months of fiscal 2012 and the first six months of fiscal 2011, and “Other current liabilities” and “Other non-current liabilities” on the Consolidated Balance Sheets at June 30, 2012 and December 31, 2011. We account for severance and outplacement costs by recognizing a liability for employees’ rights to post-employment benefits. These costs are included in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations for the first six months of fiscal 2012 and the first six months of fiscal 2011, and in “Accrued compensation” on the Consolidated Balance Sheets for the periods ended June 30, 2012 and December 31, 2011. 2007 Facility Consolidation and Severance Costs During fiscal 2007, we announced a plan to adjust our cost structure in order to manage our costs more effectively. The plan included the consolidation of our corporate headquarters and sales center to one building from two buildings and reduction in force initiatives, which resulted in initial charges of $17.1 million during the fourth quarter of fiscal 2007. As of June 30, 2012 and December 31, 2011, there was no remaining accrued severance related to reduction in force initiatives completed in fiscal 2007. During the third quarter of fiscal 2011, we entered into an amendment to our corporate headquarters lease in Atlanta, Georgia related to the unoccupied 4100 building. This amendment released us from our obligations with respect to this unoccupied space as of January 31, 2012, in exchange for a $5.0 million space remittance fee, which was paid in the first quarter of 2012. In addition, we are obligated to pay $1.2 million on or before December 31, 2013 to be used for contractually obligated tenant improvement expense. The provisions relating to the occupied 4300 building remain unchanged. Under the existing provisions, the current term of the lease ends on January 31, 2019. The amendment resulted in a reduction of our restructuring reserve of approximately $2.0 million, with the credit recorded in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations during the twelve month period ended December 31, 2011. The table below summarizes the balance of accrued facility consolidation reserve and changes in the accrual for the second quarter of fiscal 2012 (in thousands):
Balance at March 31, 2012 |  | $ | 1,178 |
Assumption changes |  |  | (78 | )
Accretion of liability |  |  | 15 |
Balance at June 30, 2012 |  | $ | 1,115 |
The table below summarizes the balance of accrued facility consolidation reserve and changes in the accrual for the first six months of fiscal 2012 (in thousands):
Balance at December 31, 2011 |  | $ | 6,337 |
Assumption changes |  |  | (78 | )
Payments |  |  | (5,209 | )
Accretion of liability |  |  | 65 |
Balance at June 30, 2012 |  | $ | 1,115 |
2011 Severance Costs During fiscal 2011, we had certain reduction in force activities, which resulted in initial severance charges of $1.9 million. The table below summarizes the balances of the accrued severance reserves and the changes in the accruals for the second quarter of fiscal 2012 (in thousands):
Balance at March 31, 2012 |  | $ | 53 |
Assumption changes |  |  | (22 | )
Payments |  |  | (14 | )
Balance at June 30, 2012 |  | $ | 17 |
The table below summarizes the balances of the accrued severance reserves and the changes in the accruals for the first six months of fiscal 2012 (in thousands):
Balance at December 31, 2011 |  | $ | 256 |
Assumption changes |  |  | (81 | )
Payments |  |  | (158 | )
Balance at June 30, 2012 |  | $ | 17 |

X
- Details
Name: | us-gaap_RestructuringAndRelatedActivitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 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 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 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
Name: | us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration