Restructuring (Tables)

3 Months Ended

Mar. 31, 2022

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The table below summarizes the activity related to the restructuring reserves across each of Clarivate's cost-saving's programs.

Restructuring Programs	Severance and Related Benefit Costs		Costs Associated with Exit and Disposal Costs(1)		Total
Reserve Balance as of December 31, 2021	$	28.3	$	7.1	$	35.4
Expenses recorded(2)	10.3		1.4		11.7
Payments made	(23.7)		(0.1)		(23.8)
Noncash items	(0.1)		0.6		0.5
Reserve Balance as of March 31, 2022	$	14.8	$	9.0	$	23.8
Reserve Balance as of December 31, 2020	$	25.7	$	4.5	$	30.2
Expenses recorded(2)	22.2		45.7		67.9
Payments made	(15.9)		(1.1)		(17.0)
Noncash items	(1.4)		(40.9)		(42.3)
Reserve Balance as of March 31, 2021	$	30.6	$	8.2	$	38.8
(1) Relates primarily to lease exit costs and legal and advisory fees.
(2) Expenses include the acceleration of phantom equity awards under the CPA Global Equity Plan that were held by employees whose employment was involuntarily terminated. These expenses will be paid in cash and are accounted for as a liability award. See Note 2 - Basis of Presentation for more information.

The following table is a summary of charges incurred related to the Company's restructuring programs for the three months ended March 31, 2022 and 2021.

	Three Months Ended March 31,
	2022		2021
Severance and related benefit costs	$	10.3	$	22.2
Costs associated with exit and disposal activities(1)	1.7		0.5
Costs associated with lease exit costs including impairment(2)	(0.3)		45.2
Total restructuring and impairment	$	11.7	$	67.9
(1) Relates primarily to contract exit costs, legal and advisory fees.
(2) Relates primarily to lease exit costs.

Lease Impairments

The Company evaluates long-lived assets for indicators of impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company considers a triggering event to have occurred upon exiting a facility if the expected undiscounted cash flows for the sublease period are less than the carrying value of the assets group. An impairment charge is recorded in the excess of each operating lease ROU asset's carrying amount over its estimated fair value. In connection with the Company's digital workplace transformation initiative to enable colleagues to work remotely, the Company ceased the use of select leased sites during the three months ended March 31, 2022 and 2021. As a result, the Company recorded a non-cash impairment charge to restructuring and impairment within the Condensed Consolidated Statement of Operations based on the estimate of future recoverable cash flows of $0.0 and $41.0 for the three months ended March 31, 2022, and 2021, respectively. Additionally, the Company incurred $0.2 and $3.1 in lease termination fees during the three months ended March 31, 2022 and 2021, respectively.

Defined Contribution Plan Disclosures

	March 31, 2022		December 31, 2021
Long-term severance payable	$	8.6	$	8.6