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Restructuring (Notes)
 9 Months Ended
Sep. 30, 2023
Restructuring and Related Activities [Abstract]  
Restructuring
2023 Projects
On February 23, 2023, our Board of Directors approved a restructuring plan (the 2023 Projects). The 2023 Projects include activities that continue Itron's efforts to optimize its global supply chain and manufacturing operations, sales and marketing organizations, and other overhead. These projects are to be substantially complete by early 2025.

The total expected restructuring costs, the restructuring costs recognized, and the remaining expected restructuring costs related to the 2023 Projects were as follows:
In thousandsTotal Expected Costs at September 30, 2023Costs Recognized in Prior PeriodsCosts Recognized During the Nine Months Ended September 30, 2023Expected Remaining Costs to be Recognized at September 30, 2023
Employee severance costs$38,004 $— $38,004 $— 
Asset impairments & net loss (gain) on sale or disposal1,130 — 1,130 — 
Other restructuring costs6,508 — 2,073 4,435 
Total
$45,642 $— $41,207 $4,435 

2021 Projects
On October 29, 2021, our Board of Directors approved a restructuring plan (the 2021 Projects), which in conjunction with the announcement of the sale of certain Gas product lines from our Device Solutions manufacturing and business operations in Europe and North America to Dresser, includes activities to drive reductions in certain locations and functional support areas. These projects are expected to be substantially complete by the end of 2024.
The total expected restructuring costs, the restructuring costs recognized, and the remaining expected restructuring costs related to the 2021 Projects were as follows:
In thousandsTotal Expected Costs at September 30, 2023Costs Recognized in Prior PeriodsAdjustments Recognized During the Nine Months Ended September 30, 2023Expected Remaining Costs to be Recognized at September 30, 2023
Employee severance costs$34,794 $38,359 $(3,565)$— 
Asset impairments & net loss (gain) on sale or disposal8,379 8,599 (220)— 
Other restructuring costs5,496 3,084 362 2,050 
Total
$48,669 $50,042 $(3,423)$2,050 

2020 Projects
In September 2020, our Board of Directors approved a restructuring plan (the 2020 Projects), which includes activities that continue our efforts to optimize our global supply chain and manufacturing operations, sales and marketing organizations, and other overhead. These projects are scheduled to be substantially complete by the end of 2023.

The total expected restructuring costs, the restructuring costs recognized, and the remaining expected restructuring costs related to the 2020 Projects were as follows:
In thousandsTotal Expected Costs at September 30, 2023Costs Recognized in Prior PeriodsAdjustments Recognized During the Nine Months Ended September 30, 2023Expected Remaining Costs to be Recognized at September 30, 2023
Employee severance costs$18,735 $20,382 $(1,647)$— 
Asset impairments & net loss (gain) on sale or disposal6,465 6,465 — — 
Other restructuring costs8,272 7,341 731 200 
Total
$33,472 $34,188 $(916)$200 

The following table summarizes the activity within the restructuring related balance sheet accounts for the 2023 Projects, the 2021 Projects, and the 2020 Projects during the nine months ended September 30, 2023:
In thousandsAccrued Employee SeveranceAsset Impairments & Net Loss (Gain) on Sale or DisposalOther Accrued CostsTotal
Beginning balance, January 1, 2023$39,558 $— $2,886 $42,444 
Costs charged to expense
32,792 910 3,166 36,868 
Cash payments(8,440)(27)(2,999)(11,466)
Cash receipts— 12 — 12 
Net assets disposed and impaired— (895)— (895)
Effect of change in exchange rates(533)— — (533)
Ending balance, September 30, 2023$63,377 $— $3,053 $66,430 

Asset impairments are determined at the asset group level. Revenues and net operating income from the activities we have exited or will exit under the restructuring projects are not material to our operating segments or consolidated results.

Certain of Itron's employees are represented by unions or works councils, which requires consultation, and potential restructuring projects may be subject to regulatory approval, both of which could impact the timing of planned savings in certain jurisdictions.

Other restructuring costs include expenses for employee relocation, professional fees associated with employee severance, costs to exit the facilities once the operations in those facilities have ceased, and other costs associated with the liquidation of any affected legal entities. Costs associated with restructuring activities are generally presented in the Consolidated Statements of Operations as restructuring, except for certain costs associated with inventory write-downs, which are classified within cost of revenues, and accelerated depreciation expense, which is recognized according to the use of the asset. Restructuring expense is part of the Corporate unallocated segment and does not impact the results of our operating segments.
The current portions of restructuring liabilities were $15.7 million and $14.5 million as of September 30, 2023 and December 31, 2022 and are classified within other current liabilities on the Consolidated Balance Sheets. The long-term portions of restructuring liabilities were $50.7 million and $27.9 million as of September 30, 2023 and December 31, 2022. The long-term portions of restructuring liabilities are classified within other long-term obligations on the Consolidated Balance Sheets and include severance accruals and facility exit costs.