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Restructuring and Other Charges (Credits), Net | 12 Months Ended
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Sep. 30, 2023
Restructuring and Related Activities [Abstract] |
Restructuring and Other Charges (Credits), Net | 4. Restructuring and Other Charges (Credits), Net Restructuring and other charges (credits), net includes restructuring charges (credits) and impairment and accretion expense charges related to the lease assets of exited facilities. In 2023, Restructuring and other charges (credits), net and related payments were immaterial. In 2022, Restructuring and other charges (credits), net totaled $36.2 million, of which $32.4 million is attributable to restructuring charges primarily related to employee termination benefits, $5.1 million is attributable to other charges for professional fees included in restructuring related to our SaaS transformation, offset by a $1.3 million credit attributable to sublease income and the reversal of lease liabilities related to exited lease facilities. These charges substantially relate to a plan to restructure our workforce and consolidate select facilities to align our customer facing and product-related functions with SaaS industry best practices and accelerate the opportunity for our on-premises customers to move to the cloud. We made cash payments related to restructuring charges of $40.8 million ($34.0 million related to employee charges, $2.5 million in payments for other professional fees, and $4.3 million in net payments for variable costs related to restructured facilities). In 2021, Restructuring and other charges (credits), net totaled $2.2 million, of which $2.1 million was attributable to restructuring charges and $0.1 million was attributable to impairment and accretion expense related to exited lease facilities. We made cash payments related to restructuring charges of $6.7 million ($3.9 million related to the 2020 restructuring and $2.8 million in rent payments for the restructured facilities). The following table summarizes restructuring accrual activity for the three years ended September 30, 2023:
(in thousands) |  | Employee severance and related benefits |  |  | Facility closures and other costs |  |  | Consolidated total |
Balance, September 30, 2020 |  | $ | 3,992 |  |  | $ | 5,995 |  |  | $ | 9,987 |
Charges to operations, net |  |  | 1,887 |  |  |  | 249 |  |  |  | 2,136 |
Cash disbursements |  |  | (3,925 | ) |  |  | (2,756 | ) |  |  | (6,681 | )
Foreign exchange impact |  |  | 27 |  |  |  | 17 |  |  |  | 44 |
Balance, September 30, 2021 |  |  | 1,981 |  |  |  | 3,505 |  |  |  | 5,486 |
Charges (credits) to operations, net |  |  | 32,971 |  |  |  | (561 | ) |  |  | 32,410 |
Cash disbursements |  |  | (34,023 | ) |  |  | (2,355 | ) |  |  | (36,378 | )
Foreign exchange impact |  |  | (583 | ) |  |  | — |  |  |  | (583 | )
Balance, September 30, 2022 |  |  | 346 |  |  |  | 589 |  |  |  | 935 |
Credits to operations, net |  |  | (143 | ) |  |  | (281 | ) |  |  | (424 | )
Cash disbursements |  |  | (121 | ) |  |  | (304 | ) |  |  | (425 | )
Foreign exchange impact |  |  | 21 |  |  |  | — |  |  |  | 21 |
Balance, September 30, 2023 |  | $ | 103 |  |  | $ | 4 |  |  | $ | 107 |
As of September 30, 2023 and 2022, the accrual for employee severance and related benefits was included in Accrued compensation and benefits in the Consolidated Balance Sheets. As of September 30, 2023 and 2022, the accrual for facility closures and related costs was included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//420/tableOfContent Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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