In September 2020, the Company committed to a plan of termination (the “2020 Restructuring Program”) primarily impacting some of the Company’s previously furloughed salaried, full-time and part-time employees. Substantially all of the impacted employees were furloughed as part of the Company’s efforts to reduce operating expenses and adjust cash flows in light of business circumstances associated with the COVID-19 pandemic. Due to the sudden and unforeseeable economic impacts of the pandemic on the Company’s business operations, that were not reasonably foreseeable at the time of the temporary furloughs, the Company transitioned certain park and corporate personnel from a furloughed status to a permanent layoff. As a result, during the three and nine months ended September 30, 2020, the Company recorded approximately $2.5 million in pre-tax restructuring charges primarily related to severance and other termination benefits related to the 2020 Restructuring Program, which is included in severance and other separation costs in the accompanying unaudited condensed consolidated statements of comprehensive income (loss).

Related activity through the nine months ended September 30, 2021 related to the 2020 Restructuring Program was as follows:

	2020 Restructuring Program
	(In thousands)
Liability as of December 31, 2019	$	—
Costs incurred		2,658
Payments made		(2,513	)
Liability as of December 31, 2020	$	145
Costs incurred		—
Payments made		(145	)
Liability as of September 30, 2021	$	—

The Company continues to be committed to continuous improvement and regularly evaluates operations to ensure it is properly organized for performance and efficiency. As a result, during the nine months ended September 30, 2021, the Company recorded approximately $1.6 million in pre-tax charges primarily consisting of severance and other termination benefits related to positions eliminated in 2021, which is included in severance and other separation costs in the accompanying unaudited condensed consolidated statements of comprehensive income (loss).