| Restructuring and Related Costs |
Restructuring charges are recorded as follows (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended March 31, 2024 | | Three Months Ended March 31, 2023 | | Employee Terminations | | Facilities Exit Costs | | Assets Impairment Charges | | Total | | Employee Terminations | | Facilities Exit Costs | | Assets Impairment Charges | | Total | | Cost of revenue, platform | $ | (10) | | | $ | — | | | $ | — | | | $ | (10) | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | Cost of revenue, devices | 1 | | | — | | | 5 | | | 6 | | | — | | | — | | | — | | | — | | | Research and development | 383 | | | 37 | | | 533 | | | 953 | | | 13,850 | | | — | | | — | | | 13,850 | | | Sales and marketing | 686 | | | 2 | | | 173 | | | 861 | | | 6,677 | | | — | | | — | | | 6,677 | | | General and administrative | (130) | | | (24) | | | 140 | | | (14) | | | 4,712 | | | 1,693 | | | 4,338 | | | 10,743 | | | Total restructuring charges | $ | 930 | | | $ | 15 | | | $ | 851 | | | $ | 1,796 | | | $ | 25,239 | | | $ | 1,693 | | | $ | 4,338 | | | $ | 31,270 | |
A reconciliation of the beginning and ending balance of employee termination restructuring charges and facilities exit costs, which are included in Accrued liabilities in the condensed consolidated balance sheets, is as follows (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended March 31, 2024 | | Three Months Ended March 31, 2023 | | Employee Terminations | | Facilities Exit Costs | | Total | | Employee Terminations | | Facilities Exit Costs | | Total | | Beginning balance | $ | 12,661 | | | $ | 1,198 | | | $ | 13,859 | | | $ | 22,093 | | | $ | — | | | $ | 22,093 | | | Restructuring charges incurred | 930 | | | 15 | | | 945 | | | 25,239 | | | 1,693 | | | 26,932 | | | Payments made | (11,248) | | | (309) | | | (11,557) | | | (22,133) | | | (398) | | | (22,531) | | | Ending balance | $ | 2,343 | | | $ | 904 | | | $ | 3,247 | | | $ | 25,199 | | | $ | 1,295 | | | $ | 26,494 | |
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