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Restructuring Charges (Notes) | 6 Months Ended
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Jun. 30, 2020
Restructuring Charges [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | Restructuring Charges The components of restructuring charges for 2020 and 2019 restructuring plans are listed below.
| Three months ended June 30, |  | Six months ended June 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Severance and termination costs | $ | 44.6 |  |  | $ | 2.1 |  |  | $ | 44.6 |  |  | $ | 22.0 |
Lease impairment costs | 65.7 |  |  | 0.0 |  |  | 65.7 |  |  | 11.9 |
Other restructuring costs | 2.3 |  |  | 0.0 |  |  | 2.3 |  |  | 0.0 |
Total restructuring charges | $ | 112.6 |  |  | $ | 2.1 |  |  | $ | 112.6 |  |  | $ | 33.9 |
2020 Restructuring Plan In the second quarter of 2020, the Company took restructuring actions to lower our operating expenses structurally and permanently relative to revenue and to accelerate the transformation of our business (the “2020 Plan”). Most of these actions are based on our recent experience and learning in the COVID-19 pandemic and a resulting review of our operations, which continues, to address certain operating expenses such as occupancy expense and salaries and related expenses. Net restructuring charges were comprised of $68.8 at IAN and $36.7 at CMG for the three and six months ended June 30, 2020, which include non-cash lease impairment costs of $35.8 at IAN and $26.8 at CMG. Restructuring actions under the 2020 Plan were identified and initiated during the second quarter of 2020, with additional actions expected during the third and fourth quarters and all actions to be substantially complete by the end of the fourth quarter of 2020. During the first half of 2020, severance and termination costs related to a planned reduction in workforce of 694 employees. The employee groups affected include executive, regional and account management as well as administrative, creative and media production personnel. Lease impairment costs, which relate to the office spaces that were vacated as part of the 2020 Plan, included impairments of operating lease right-of-use assets and associated leasehold improvements, furniture and asset retirement obligations. Lease impairments were calculated based on estimated fair values using market participant assumptions including forecasted net discounted cash flows related to the operating lease right-of-use assets. A summary of the restructuring activities related to the 2020 Plan is as follows:
| 2020 Plan
| Restructuring Expense |  | Non-Cash Items |  | Cash Payments |  | Liability at June 30, 2020
Severance and termination costs | $ | 44.6 |  |  | $ | 0.7 |  |  | $ | 10.1 |  |  | $ | 33.8 |
Lease impairment costs | 65.7 |  |  | 65.7 |  |  | 0.0 |  |  | 0.0 |
Other | 2.3 |  |  | 1.2 |  |  | 1.1 |  |  | 0.0 |
Total | $ | 112.6 |  |  | $ | 67.6 |  |  | $ | 11.2 |  |  | $ | 33.8 |
2019 Restructuring Plan In the first quarter of 2019, the Company implemented a cost initiative (the “2019 Plan”) to better align our cost structure with our revenue primarily related to specific client losses occurring in 2018. All restructuring actions were identified and initiated by the end of the first quarter of 2019, with all actions substantially completed by the end of the second quarter of 2019, and there have not been any restructuring adjustments.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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