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Restructuring (Tables)
9 Months Ended
Sep. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs Costs associated with the Transformation Initiative for the three and nine months ended September 30, 2023 were as follows (in thousands):
For the three months ended September 30, 2023
For the nine months ended September 30, 2023
Net Revenue(1)
$(117)$339 
Cost of Revenue586 3,873 
Restructuring Costs(2)
357 2,104 
Other Costs(3)
1,365 4,207 
Total$2,191 $10,523 
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(1) Relates to estimated product markdowns and true-up of prior quarter estimates.
(2) Refer to the table below for further details of operating expenses included in restructuring costs.
(3) Refer to description above for types of operating expenses included in Other Costs.
Restructuring Costs
Employee-Related CostsAsset-Related CostsContract TerminationsTotal
Three months ended September 30, 2023$285 $72 $— $357 
Cumulative through September 30, 2023
$1,041$193$870 $2,104 
Schedule of Restructuring Reserve by Type of Cost
Changes in accrued expenses as of September 30, 2023 relating to the Transformation Initiative were:

Restructuring Costs
Employee-Related Costs(1)
Asset-Related CostsContract TerminationsInventory ReservesTotal
Balance at December 31, 2022
$— $— $— $— $— 
Charges (adjustments)1,041479 5,198 6,718 
Cash payments(661)(116)— (777)
Non-cash asset write-offs— (1,788)(1,788)
Balance at September 30, 2023
$380$$363 $3,410 $4,153 
___________
(1) Included in accrued expenses as of September 30, 2023. Refer to Note 7, "Accrued Expenses" included elsewhere in these condensed consolidated financial statements.