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Lease Abandonment, Impairment of Long-Lived Assets and Store Closure and Other Related Charges
 6 Months Ended
Jun. 30, 2021
Restructuring and Related Activities [Abstract]  
Lease Abandonment, Impairment of Long-Lived Assets and Store Closure and Other Related Charges Lease Abandonment, Impairment of Long-lived Assets and Store Closure and Other Related ChargesBeginning in the second quarter of 2020, the Company performed a review of its real estate needs and initiated restructuring actions related to a real estate repositioning program. As a result of these changes, the Company incurred one-time charges of $536 and $1,664 for the three and six months ended June 30, 2021. These charges were primarily associated with store closure costs and consolidation of a portion of SmileShops, which is an on-going evaluation. Given the uncertain operating environment and the shift to work-from-home, the Company made the strategic decision to align its rent costs with the current needs of the business, while also ensuring that the Company has sufficient capacity to support future growth. The
Company continues to evaluate its SmileShops and other properties to determine if it will further rationalize its footprint to better align with marketplace demand, including the direct and indirect effects of the COVID-19 pandemic. Additional future restructuring charges may result from the Company’s real estate repositioning and optimization initiatives.

The following table summarizes restructuring charges for the periods presented:

Three Months Ended June 30,Six Months Ended June 30,
2021202020212020
Lease abandonment and impairment of long-lived assets:
Impairment of property, plant and equipment$— $16,747 $— $16,747 
Impairment of right of use asset— 7,886 — 7,886 
$— $24,633 $— $24,633 
Store closure and other related charges:
Short-term lease termination fees$— $3,823 $— $3,823 
Other expenses536 653 1,664 653 
$536 $4,476 $1,664 $4,476 

The balance of the accruals for the restructuring programs recorded in accrued expenses in the condensed consolidated balance sheet as of June 30, 2021 was $400.