XML 25 R15.htm IDEA: XBRL DOCUMENT v3.21.2
RESTRUCTURING COSTS AND ACCRUALS (Notes)
9 Months Ended
Sep. 30, 2021
Restructuring and Related Activities [Abstract]  
RESTRUCTURING COSTS AND ACCRUALS RESTRUCTURING COSTS AND ACCRUALS
In October 2020, we committed to a restructuring plan in order to undergo a strategic reorganization of our business. The strategic reorganization involved significant changes in business operations to better support our strategy and overall performance. The restructuring plan related to our strategic reorganization is expected to be substantially completed in 2021.

During the three months ended September 30, 2021, we recorded recoveries of $0.1 million due to employee severance cost adjustments. During the nine months ended September 30, 2021, we recorded restructuring charges of $1.0 million for employee severance costs related to approximately 24 positions eliminated throughout 2021.

During the three months and nine months ended September 30, 2020, we recorded restructuring charges of $0.7 million and $1.0 million, respectively, for employee severance costs.
The following table sets forth the activity in the restructuring accruals for the nine months ended September 30, 2021 (in thousands):
 Employee
Accrual balance as of December 31, 2020$3,687 
Restructuring charges and revisions 838 
Cash payments(3,778)
Foreign exchange impact on ending balance(24)
Accrual balance as of September 30, 2021$723 

The employee restructuring accrual at September 30, 2021 represents severance costs to former employees that will be paid out within 12 months, and is, therefore, included in the caption “accrued expenses and other current liabilities” in our condensed consolidated balance sheets as of September 30, 2021.