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CHARGES FOR INTEGRATION AND RESTRUCTURING
 9 Months Ended
Sep. 30, 2020
Restructuring and Related Activities [Abstract]  
CHARGES FOR INTEGRATION AND RESTRUCTURING CHARGES FOR INTEGRATION AND RESTRUCTURING
During 2020, we have incurred and accrued for termination benefits (primarily severance) and accelerated share-based payment costs based upon actual and expected qualifying terminations of certain employees as a result of restructuring decisions made concurrent with and subsequent to the Mergers. We have also incurred non-recurring professional services costs for investment banking, legal, consulting, accounting and certain other fees directly attributable to the Mergers.
A summary of the charges for integration and restructuring related to the Mergers is presented below:
Three Months EndedNine Months Ended
September 30, 2020September 30, 2020
Termination benefits$70 $651 
Acceleration of share-based compensation related to qualifying terminations (Note 18)
92 324 
Professional services239 13,553 
Other integration and restructuring costs29 1,887 
Total integration and restructuring charges related to the Mergers$430 $16,415 

Changes in accrued severance related to restructuring during the nine months ended September 30, 2020 were as follows:
Nine Months Ended
September 30, 2020
Accrued severance as of March 31, 2020— 
Charges581 
Payments(334)
Accrued severance as of June 30, 2020$247 
Charges70 
Payments(71)
Accrued severance as of September 30, 2020$246 

Accrued severance is recorded within “Accrued Payroll and Benefits” in our Consolidated Balance Sheets. The majority of the accrued severance balance as of September 30, 2020 is expected to be paid within one year.