Quarterly report pursuant to Section 13 or 15(d)

RESTRUCTURING CHARGES

 v2.3.0.11
RESTRUCTURING CHARGES
 3 Months Ended
Jun. 30, 2011
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]
NOTE 8: RESTRUCTURING CHARGES
 
In fiscal 2011 and continuing in fiscal 2012, restructuring actions to consolidate operations supporting the business were the result of strategic management decisions. The types of restructuring expense (benefit) for the three months ended June 30, 2011 and 2010 were (in thousands):
 
    Three Months Ended
        June 30, 2011       June 30, 2010
By expense (benefit) type                
Severance and benefits   $           (179 )   $           555  
Facilities     15       (638 )
Other     (300 )     —  
    $ (464 )   $ (83 )
                 

Fiscal 2012
 
During the first quarter of fiscal 2012, severance and benefits reversals were due to actual payments lower than estimated and retaining certain positions. The other restructuring reversal was due to actual payments lower than estimated on a supplier relationship exited in fiscal 2011.
 
Fiscal 2011
 
During the first quarter of fiscal 2011, severance and benefits restructuring expenses were due to eliminating positions worldwide across all operating functions. The net reversal of facility restructuring charges in the first quarter of fiscal 2011 was primarily due to negotiating settlements for lease liabilities on two vacated facilities in the U.S. for amounts lower than the outstanding lease contracts.

Accrued Restructuring
 
The following tables show the activity and the estimated timing of future payouts for accrued restructuring (in thousands):
 
    Three months ended June 30, 2011
        Severance
and Benefits 		      Facilities       Other       Total
Balance as of March 31, 2011   $ 2,885     $ 843     $ 300     $ 4,028  
       Restructuring charges     —       15       —       15  
       Reversals     (179 )     —       (300 )     (479 )
       Cash payments     (1,907 )     (115 )     —       (2,022 )
       Assumed restructuring liability     23       —       —       23  
Balance as of June 30, 2011   $ 822     $ 743     $ —     $ 1,565  
 
    Severance and
Benefits 		  Facilities   Other   Total
Estimated timing of future payouts:                                
       Fiscal 2012   $         822     $    295     $     —     $     1,117  
       Fiscal 2013 to 2016     —       448       —       448  
    $ 822     $ 743     $ —     $ 1,565