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RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:
12 Months Ended
Mar. 31, 2022
Restructuring and Related Activities [Abstract]  
RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES: RESTRUCTURING, IMPAIRMENT AND OTHER CHARGES:
 
Restructuring activities result in various costs, including asset write-offs, exit charges including severance, contract termination fees, and decommissioning and other costs. Any impairment of the asset is recognized immediately in the period the plan is approved.

A reconciliation of the beginning and ending restructuring liabilities is shown below for the fiscal years ended March 31, 2022, 2021, and 2020. The restructuring charges and adjustments are included in gains, losses and other items, net in the consolidated statement of operations. The reserve balances are included in other accrued expenses and other liabilities in the consolidated balance sheets (dollars in thousands).
Employee-related
reserves
Lease
accruals
Total
Balances at March 31, 20194,595 5,688 10,283 
Restructuring charges and adjustments2,291 1,139 3,430 
Payments(6,436)(584)(7,020)
Balances at March 31, 2020$450 $6,243 $6,693 
Restructuring charges and adjustments1,663 62 1,725 
Payments(1,288)(2,387)(3,675)
Balances at March 31, 2021$825 $3,918 $4,743 
Restructuring charges and adjustments— (19)(19)
Payments(778)(872)(1,650)
Balances at March 31, 2022$47 $3,027 $3,074 
 
Employee-related Restructuring Plans
 
In fiscal 2021, the Company recorded a total of $1.7 million in employee-related restructuring charges and adjustments. The expense included severance and other employee-related charges in the United States and Europe. Of the associate-related charges of $1.7 million, $0.1 million remained accrued as of March 31, 2022 and are expected to be paid out during fiscal 2023.

In fiscal 2020, the Company recorded a total of $2.3 million in associate-related restructuring charges and adjustments. The expense included severance and other associate-related charges in APAC of $0.6 million and adjustments to fiscal 2019 associate-related restructuring plans for associates in the United States of $1.7 million, all of which were paid out in fiscal 2020. The fiscal 2020 associate-related accruals of $0.6 million had a remaining balance of $0.2 million at March 31, 2020. This amount was paid out in fiscal 2021.

Lease-related Restructuring Plans

In fiscal 2017, the Company made the strategic decision to exit and sub-lease a certain leased office facility under a staggered-exit plan. The full exit was completed in fiscal 2019. We intend to continue subleasing the facility to the extent possible. The liability will be satisfied over the remainder of the leased property's term, which continues through November 2025. Any future changes in the estimates or in the actual sublease income may require future adjustments to the liabilities, which would impact net earnings (loss) in the period the adjustment is recorded. Through March 31, 2022, the Company has recorded a total of $7.3 million of restructuring charges and adjustments related to this lease. Of the amount accrued for this facility lease, $3.0 million remained accrued at March 31, 2022.

In addition to the fiscal 2017 restructured lease discussed above, the Company recorded a $1.0 million settlement in fiscal 2021 for an office space lease cancellation that was paid during the quarter ended September 30, 2020.
Gains, Losses and Other Items, net
 
The following table summarizes the activity included in gains, losses and other items, net in the consolidated statements of operations for each of the years presented (dollars in thousands): 
Twelve Months Ended March 31,
202220212020
Restructuring plan charges and adjustments$(19)$1,725 $3,430 
Early contract terminations1,042 — 908 
Other456 990 663 
$1,479 $2,715 $5,001