In January 2009, we announced and implemented a resource management program to reduce discretionary operating expenses, employee headcount, and capital expenditures. As part of this program, we announced the elimination of 5,000 positions in research and development, marketing, sales, finance, legal, human resources, and information technology. As of September 30, 2009, we had reduced our overall number of positions by approximately 5,000 and headcount by approximately 4,600.
In November 2009, we identified an additional 800 positions for elimination based on our efforts to manage our expenses. Severance expense of approximately $52 million associated with these additional eliminations was reflected in our financial statements. We have now completed this program and reduced our overall headcount by approximately 5,300.
The changes in our employee severance liabilities related to our resource management efforts were as follows:
|Year Ended June 30,||2010||2009|
|Balance, beginning of period||$||127||$||0|
|Employee severance charges||52||330|
|Balance, end of period||$||0||$||127|