The Company incurs costs associated with restructuring initiatives intended to improve overall operating performance and profitability. The costs related to restructuring actions are generally cash-based and primarily consist of employee-related costs, which include severance and other one-time termination benefits.

In addition to the employee-related costs, the Company also records other costs associated with restructuring actions such as the gain or loss on the sale of facilities and impairment costs arising from unutilized real estate or equipment. The Company attempts to sell or lease this unutilized space but additional impairment charges may be incurred related to these or other excess assets.

The Company’s net pretax restructuring charges included in restructuring costs, net on the Condensed Consolidated Statements of Operations, by segment, were as follows:

	Three Months Ended
	March 31,
	2021		2020
Broadband	$	10.4	$	5.4
OWN		5.8		3.4
VCN		22.3		11.3
Home		5.9		3.6
Total	$	44.4	$	23.7

Restructuring liabilities were included in the Company’s Condensed Consolidated Balance Sheets as follows:


	March 31, 2021		December 31, 2020
Accrued and other liabilities	$	59.5	$	22.0
Other noncurrent liabilities		1.0		4.0
Total liability	$	60.5	$	26.0

In the first quarter of 2021, the Company announced and began implementing a business transformation initiative called CommScope NEXT. This initiative is designed to drive shareholder value through three pillars: focusing on strategies to drive profitable growth, undertaking a full portfolio evaluation and optimizing the business by focusing on efficiency and eliminating unnecessary non-value-added complexity and cost across the business. The activity within the liability established for CommScope NEXT restructuring actions was as follows:

	Employee- Related Costs
Balance at December 31, 2020	$	—
Additional expense		33.3
Balance at March 31, 2021	$	33.3

The CommScope NEXT actions initiated during the first quarter of 2021 included headcount reductions in engineering, marketing, sales and administrative functions. The Company expects to make cash payments of $32.9 million during the remainder of 2021 and additional cash payments of $0.4 million in 2022 to settle the CommScope NEXT restructuring actions initiated during the first quarter of 2021. Additional restructuring actions related to CommScope NEXT are expected to be identified and the resulting charges and cash requirements are expected to be material.

In anticipation of and following the acquisition of ARRIS, the Company initiated a series of restructuring actions to integrate and streamline operations and achieve cost synergies. The activity within the liability established for the ARRIS integration restructuring actions was as follows:

	Employee- Related Costs			Other			Total
Balance at December 31, 2020	$	24.4		$	0.8		$	25.2
Additional expense		8.4			2.7			11.1
Cash paid		(7.0	)		(0.2	)		(7.2	)
Non-cash items		—			(2.5	)		(2.5	)
Balance at March 31, 2021	$	25.8		$	0.8		$	26.6

The ARRIS integration actions included headcount reductions in manufacturing, sales, engineering, marketing and administrative functions. The Company has recognized restructuring charges of $185.6 million since the ARRIS acquisition for integration actions. The Company expects to make cash payments of $22.4 million during the remainder of 2021 and additional cash payments of $4.2 million in 2022 to settle the ARRIS integration initiatives. The Company does not expect to identify significant additional restructuring actions related to the ARRIS integration.

In addition, during the three months ended March 31, 2021, the Company recorded $2.5 million of impairment of operating lease right of use assets related to ceasing use of certain leased facilities as part of restructuring activities, which is included in restructuring costs, net on the Condensed Consolidated Statements of Operations.