Restructuring and other charges, net includes restructuring charges (credits) and impairment and accretion expense charges related to the lease assets of exited facilities. Refer to Note 14. Leases for additional information about exited facilities.

In the three months ended March 31, 2022, restructuring and other charges, net totaled a credit of $1.6 million, of which $1.1 million is attributable to restructuring credits, and $0.5 million is attributable to sublease income related to exited lease facilities. We made cash payments related to restructuring charges of $17.3 million ($16.5 million related to the 2022 restructuring described below, $0.1 million related to a prior period restructuring, and $0.7 million in payments for facilities restructured in prior period).

In the six months ended March 31, 2022, restructuring and other charges, net totaled $32.4 million of which $33.1 million is attributable to restructuring charges, offset by a $0.7 million credit attributable to sublease income related to exited lease facilities. We made cash payments related to restructuring charges of $27.1 million ($25.6 million related to the 2022 restructuring described below, $0.1 million related to a prior period restructuring, and $1.4 million in payments for facilities restructured in prior periods).

In the three and six months ended March 31, 2021, restructuring and other charges, net totaled $0.5 million and $0.7 million, respectively, of which $0.2 million and $0.4 million is attributable to restructuring charges, respectively, and $0.3 million and $0.3 million is attributable to impairment and accretion expense related to exited facilities, respectively.

In the first quarter of 2022, we committed to a plan to restructure our workforce and consolidate select facilities to align our customer facing and product-related functions with the SaaS industry best practices and accelerate the opportunity for our on-premise customers to move to the cloud. The restructuring plan resulted in credits of $0.5 million and charges of $33.6 million in the second quarter and first six months of 2022, primarily associated with the termination benefits of approximately 330 employees, in addition to the $1.7 million of professional fees recorded in the fourth quarter of 2021 in connection with the re-organization. We are anticipating total restructuring charges for this plan to be $35 to $40 million.

In the first quarter of 2020, we initiated a restructuring program as part of a realignment associated with expected synergies and operational efficiencies related to the Onshape acquisition. The restructuring plan resulted in charges of $30.8 million through fiscal year 2020 for termination benefits associated with approximately 250 employees. During the six months ended March 31, 2022 and March 31, 2021, we incurred credits of $0.1 million and charges of $0.2 million respectively, in connection with this restructuring plan.

The following table summarizes restructuring accrual activity for the six months ended March 31, 2022:

(in thousands)	Employee Severance and Related Benefits			Facility Closures and Related Costs			Total
Accrual, October 1, 2021	$	1,981		$	3,505		$	5,486
Charges to operations, net		33,428			(377	)		33,051
Cash disbursements		(25,744	)		(1,336	)		(27,080	)
Foreign exchange impact		(354	)		—			(354	)
Accrual, March 31, 2022	$	9,311		$	1,792		$	11,103

The following table summarizes restructuring accrual activity for the six months ended March 31, 2021:

(in thousands)	Employee Severance and Related Benefits			Facility Closures and Related Costs			Total
Accrual, October 1, 2020	$	3,992		$	5,995		$	9,987
Charges to operations, net		163			199			362
Cash disbursements		(3,924	)		(1,497	)		(5,421	)
Foreign exchange impact		31			14			45
Accrual, March 31, 2021	$	262		$	4,711		$	4,973

The accrual for employee severance and related benefits is included in accrued compensation and benefits in the Consolidated Balance Sheets.

The accrual for facility closures and related costs is included in accrued expenses and other current liabilities in the Consolidated Balance Sheets.