RESTRUCTURING COSTS AND ACCRUALS (Notes)

12 Months Ended

Dec. 31, 2020

Restructuring and Related Activities [Abstract]

RESTRUCTURING COSTS AND ACCRUALS

RESTRUCTURING COSTS AND ACCRUALS

2016 Restructuring Plan

In February 2016, we committed to a restructuring plan that encompassed a series of measures intended to allow us to more efficiently operate in a leaner, more directed cost structure. These included reductions in our workforce, consolidation of facilities, transfers of certain business processes to lower cost regions, and reductions in other third-party services costs.

During the year ended December 31, 2019, we recorded restructuring costs of $0.6 million. The restructuring charges for the year ended December 31, 2019 included $0.6 million of severance costs related to approximately 54 positions eliminated during 2019.

During the year ended December 31, 2018, we recorded restructuring costs of  $5.1 million. The restructuring charges for the year ended December 31, 2018 included $3.6 million for the severance costs related to approximately 84 positions eliminated during 2018 and the first quarter of 2019, recoveries of $(0.1) million of facility restructuring accrual adjustments, and $1.1 million of leasehold improvement write-off resulting from the consolidation of our facilities in Burlington, Massachusetts.

2020 Restructuring Plan

In October 2020, we committed to a restructuring plan in order to undergo a strategic reorganization of our business. We are making significant changes in business operations to better support our strategy and overall performance.

During the year ended December 31, 2020, we recorded restructuring costs of $5 million. The restructuring charges for the year ended December 31, 2020 were a result of severance costs related to approximately 93 positions eliminated during 2020.

Restructuring Summary

The following table sets forth restructuring expenses recognized for the years ended December 31, 2020, 2019, and 2018 (in thousands):

	Year Ended December 31,
	2020		2019		2018
Employee	$	4,949	$	599	$	3,641
Facility	97		5		(104)
Total facility and employee charges	5,046		604		3,537
Other	—		25		1,611
Total restructuring charges, net	$	5,046	$	629	$	5,148

The following table sets forth the activity in the restructuring accruals for the years ended December 31, 2020, 2019, and 2018 (in thousands).

	Employee- Related		Facilities- Related		Total
Accrual balance at December 31, 2017	$	1,998	$	2,479	$	4,477
Restructuring charges and revisions	3,641		(104)		3,537
Accretion	—		103		103
Cash payments	(3,099)		(2,159)		(5,258)
Foreign exchange impact on ending balance	1		(1)		—
Accrual balance at December 31, 2018	$	2,541	$	318	$	2,859
Restructuring charges and revisions	599		—		599
Accretion	—		—		—
Cash payments	(2,964)		—		(2,964)
Foreign exchange impact on ending balance	(21)		—		(21)
Effect of adoption of ASC 842	—		(318)		(318)
Accrual balance at December 31, 2019	$	155	$	—	$	155
Restructuring charges and revisions	4,949		—		4,949
Accretion	—		—		—
Cash payments	(1,461)		—		(1,461)
Foreign exchange impact on ending balance	44		—		44
Accrual balance at December 31, 2020	3,687		—		3,687
Less: current portion	3,687		—		3,687
Long-term accrual balance as of December 31, 2020	$	—	$	—	$	—

The employee-related accruals at December 31, 2020 represent severance costs to former employees that will be paid out within 12 months, and are, therefore, included in the caption “accrued expenses and other current liabilities” in our consolidated balance sheets.