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CHARGES FOR INTEGRATION AND RESTRUCTURING
 6 Months Ended
Jun. 30, 2021
Restructuring and Related Activities [Abstract]  
CHARGES FOR INTEGRATION AND RESTRUCTURING CHARGES FOR INTEGRATION AND RESTRUCTURING
During 2020, we 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 merger with Pope Resources. We also incurred non-recurring professional services costs for investment banking, legal, consulting, accounting and certain other fees directly attributable to the merger with Pope Resources.
A summary of the charges for integration and restructuring related to the merger with Pope Resources is presented below:
Three Months Ended June 30,Six Months Ended June 30,
2021202020212020
Termination benefits— $581 — $581 
Acceleration of share-based compensation related to qualifying terminations— 232 — 232 
Professional services— 10,967 — 13,314 
Other integration and restructuring costs— 1,718 — 1,858 
Total integration and restructuring charges related to the merger with Pope Resources— $13,498 — $15,985 

During the three and six months ended June 30, 2020, we incurred a total of $0.6 million in severance benefits related to restructuring associated with the Pope Resources merger. As of December 31, 2020, there was $0.1 million of accrued severance recorded within “Accrued Payroll and Benefits” in our Consolidated Balance Sheets. As of June 30, 2021, all severance associated with the merger with Pope Resources has been paid.