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Restructuring | 9 Months Ended
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Mar. 31, 2014
Restructuring |
Restructuring | Note 13 — Restructuring On November 1, 2013, we undertook an initiative refocusing our business to GARP® development that resulted in adjustment of our workforce towards less emphasis on engineering and greater emphasis on sales and marketing. In exchange for non-compete agreements with the terminated employees, we recorded a restructuring charge of approximately $1,332,000 representing $376,000 of stock-based compensation from the accelerated vesting of equity awards and $956,000 of accrued estimated salary, cash incentive plan and benefits to be paid off during the twelve months ended December 31, 2014. Our current estimate of remaining accrued restructuring charges as of March 31, 2014 are as follows:
Type of Cost |  | Balance at December 31, 2013 |  | Payments |  | Balance at March 31, 2014 |
Salary Expense |  | $ | 615,721 |  | $ | (153,930 | ) | $ | 461,791 |
Cash Incentive Plan |  | 185,525 |  | — |  | 185,525 |
Other Benefits |  | 154,575 |  | (62,823 | ) | 91,752 |
Accrued Restructuring Charges |  | $ | 955,821 |  | $ | (216,753 | ) | $ | 739,068 |

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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 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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=27011515&loc=d3e140904-122747 Reference 4: 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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