During 2020, the Company recorded restructuring charges of $10.5 million, of which $5.7 million was primarily related to the reduction of staff in the U.S. and Europe due to the impact of the COVID-19 pandemic and $4.8 million of which primarily related to real estate leases. In consideration of the COVID-19 pandemic and the changing nature of the Company’s use of office space for its workforce, the Company evaluated its existing office space utilization and made a determination to completely or partially abandon certain leased office spaces. As a result, the Company recorded restructuring charges of $4.8 million, primarily relating to the impairment of certain lease right-of-use assets, property, equipment and leasehold improvements and other real estate related costs. See Note 7 for further discussion.

During 2019, the Company recorded restructuring charges of $3.3 million, which was primarily related to the reduction of staff in Europe and Australia. In addition, as a result of the decline in the Europe market and management’s efforts to focus on resources within the markets that provide the Company with the strongest growth opportunity, in 2019 the Company made the determination that the remaining investment in its Hackett Institute Enterprise Analytics Program was impaired and recorded an asset impairment of $1.2 million. See Note 7 for further discussion.

The Company did not record any restructuring charges or asset impairments in 2021.

The following table summarizes the costs incurred in connection with the 2020 and 2019 restructuring charges and asset impairments (in thousands):

	Twelve Months Ended
		January 1,			December 27,
		2021			2019
Employee related costs	$		5,710	$		2,912
Lease right-of-use asset impairment charges			3,545			-
Property, equipment and lease improvement impairment charges			340			1,180
Other lease related restructuring costs			893			422
Total	$		10,488	$		4,514

The following table summarizes the Company’s restructuring activities recorded in accrued expenses and other liabilities (in thousands):


		Employee Related				Exit, Closure and Consolidation
		Costs				of Facilities				Total
Accrual balance at December 27, 2019	$		1,247		$		337		$		1,584
Restructuring charge			5,710			893					6,603
Cash paid			(5,874	)			(21	)			(5,895	)
Accrual balance at January 1, 2021	$		1,083		$		1,209		$		2,292
Cash paid			(1,013	)			(539	)			(1,552	)
Accrual balance at December 31, 2021	$		70		$		670		$		740