In February 2022, the Company announced a new strategic business plan that includes a restructuring of its business to discontinue Spok Go, eliminate all associated costs and optimize the Company’s existing structure to drive continued cost improvement.

As part of the restructuring program, the Company eliminated 176 positions, primarily in research and development, and also in professional services, selling and marketing, and back-office support functions.

For the year ended December 31, 2022, the Company incurred total severance and restructuring costs of $7.3 million respectively, which are included within the Consolidated Statement of Operations. These costs are as follows:


	For the Year Ended December 31,
(Dollars in thousands)	2022

Severance and personnel related costs	$	6,006
Contractual terminations	1,323
Total severance and restructuring costs	$	7,329

A summary of restructuring related liabilities associated with the strategic business plan and included within accrued compensation and benefits and other current liabilities within the Consolidated Balance Sheet at December 31, 2022, is as follows:


	For the Year Ended December 31,
(Dollars in thousands)	2022

Balance at December 31, 2021	$	—
Restructuring and other charges	6,649
Payments	(4,286)
Non-cash adjustment	(155)












Balance at December 31, 2022	$	2,208