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Restructuring
12 Months Ended
Dec. 31, 2022
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block] Restructuring
During the year ended December 31, 2020, the Company implemented a restructuring plan (the "2020 Plan") to optimize future growth and profitability. The primary components of the 2020 Plan included a workforce reduction, a reduction of the Company's real estate expenses and professional fees, and the elimination of certain deferred compensation programs. The Company continued to incur charges related to the 2020 Plan during the year ended December 31, 2021, which primarily related to finalizing a reduction in the Company's real estate footprint.

The Company did not incur any charges under the 2020 Plan during the year ended December 31, 2022 and does not anticipate incurring any future charges under the 2020 Plan.

Restructuring charges (reversals) for the year ended December 31, 2021 by type of charge (reversal) and operating segment are as follows:
Executive Search
AmericasEuropeAsia PacificHeidrick ConsultingGlobal Operations SupportTotal
Employee related$20 $(97)$(124)$(44)$62 $(183)
Office related3,859 — — 399 (296)3,962 
Other— — — 10 13 
Total$3,882 $(97)$(124)$355 $(224)$3,792 

Restructuring charges (reversals) for the year ended December 31, 2020 by type of charge (reversal) and operating segment are as follows:
Executive Search
AmericasEuropeAsia PacificHeidrick ConsultingGlobal Operations SupportTotal
Employee related$16,206 $8,353 $4,234 $2,633 $1,354 $32,780 
Office related14,242 226 374 1,953 2,115 18,910 
Other31 24 71 550 682 
Total$30,479 $8,603 $4,614 $4,657 $4,019 $52,372 

Restructuring charges incurred to date under the 2020 Plan, which are solely comprised of prior period charges, by type of charge and reportable segment are as follows:

Executive Search
AmericasEuropeAsia PacificHeidrick ConsultingGlobal Operations SupportTotal
Employee related$16,226 $8,256 $4,110 $2,589 $1,416 $32,597 
Office related18,101 226 374 2,352 1,819 22,872 
Other34 24 71 560 695 
Total$34,361 $8,506 $4,490 $5,012 $3,795 $56,164 
As part of the Company's reduction in real estate expenses under the 2020 Plan, a lease component related to one of the Company's offices was abandoned. In September 2021, the Company entered into a termination and surrender agreement for this lease component. Under the terms of the agreement, the Company made a one-time payment of $11.7 million to release the Company from all remaining obligations under the lease. At the time of payment, the Company had accrued approximately $17.4 million of lease liabilities related to future payments under the remaining lease term. Upon making the one-time payment, the lease liabilities were relieved, resulting in a gain on termination of approximately $5.7 million, which is recorded in Restructuring charges in the Consolidated Statements of Comprehensive Income (Loss) for the year ended December 31, 2021.

Changes in the restructuring accrual for the years ended December 31, 2022, 2021, and 2020 were as follows:
Employee RelatedOffice RelatedOtherTotal
Accrual balance at December 31, 20193,245 — — 3,245 
Restructuring charges32,780 18,910 682 52,372 
Cash payments(11,443)(138)(682)(12,263)
Non-cash write-offs(1,633)(17,823)— (19,456)
Other(173)— — (173)
Exchange rate fluctuations(464)— (460)
Accrual balance at December 31, 202022,312 953 — 23,265 
Restructuring charges(183)3,962 13 3,792 
Cash payments(13,702)(738)(13)(14,453)
Non-cash write-offs44 (4,190)— (4,146)
Exchange rate fluctuations(77)13 — (64)
Accrual balance at December 31, 20218,394 — — 8,394 
Cash payments(4,853)— — (4,853)
Non-cash write-offs(34)— — (34)
Exchange rate fluctuations(85)— — (85)
Accrual balance at December 31, 2022$3,422 $— $— $3,422 
Restructuring accruals are recorded within current Accrued salaries and benefits in the Consolidated Balance Sheets as of December 31, 2022. Accruals associated with the elimination of certain deferred compensation programs of $4.9 million and $3.6 million are recorded within current and non-current Accrued salaries and benefits, respectively, as of December 31, 2021.