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Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs for transitional and certain other employees, stock-based compensation expenses, integration related professional services, certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested stock options and restricted stock-based awards assumed from acquisitions whereby vesting was accelerated upon termination of the employees pursuant to the original terms of those stock options and restricted stock-based awards. Three Months Ended August 31, Percent Change (Dollars in millions) 2013 Actual Constant 2012 Transitional and other employee related costs
$ 6-37% -37% $ 10Stock-based compensation 2 -86% -86% 17 Professional fees and other, net 3 101% 101% (301 ) Business combination adjustments, net (1 ) -106% -103% 16 Total acquisition related and other expenses $ 10104%
On a constant currency basis, the increase in our acquisition related and other expenses in the first quarter of fiscal 2014 was primarily due to a
$306 millionbenefit that we recorded in the first quarter of fiscal 2013 to professional fees and other, net related to certain litigation (see Note 14 of Notes to Condensed Consolidated Financial Statements included elsewhere in this Quarterly Report for additional information). Restructuring expenses: Restructuring expenses result from the execution of management approved restructuring plans that were generally developed to improve our cost structure and/or operations, often in conjunction with our acquisition integration strategies. Restructuring expenses consist of employee severance costs and may also include charges for duplicate facilities and other contract termination costs to improve our cost structure prospectively. For additional information regarding our restructuring plans, see Note 7 of Notes to Condensed Consolidated Financial Statements included elsewhere in this Quarterly Report. Three Months Ended August 31, Percent Change (Dollars in millions) 2013 Actual Constant
$ 56-61% -62% $ 145Restructuring expenses in the first quarters of fiscal 2014 and 2013 primarily related to our 2013 Restructuring Plan, which our management approved, committed to and initiated in order to restructure and further improve efficiencies in our operations. We amended the 2013 Restructuring Plan in the third quarter of fiscal 2013 and in the first quarter of fiscal 2014 to reflect additional actions that we expect to take to improve efficiencies in our operations. The total estimated restructuring costs associated with the 2013 Restructuring Plan are $705 millionand will be recorded to the restructuring expense line item within our consolidated statements of operations as they are incurred. The total estimated remaining restructuring costs associated with the 2013 Restructuring Plan were approximately $326 millionas of August 31, 2013. The majority of the remaining costs are expected to be incurred through the remainder of fiscal 2014. Our estimated costs may be subject to change in future periods.