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SPECIAL CHARGES (RECOVERIES) | 3 Months Ended
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Sep. 30, 2020
Restructuring, Settlement and Impairment Provisions [Abstract] |
SPECIAL CHARGES (RECOVERIES) | SPECIAL CHARGES (RECOVERIES) Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.
| Three Months Ended September 30,
| 2020 |  | 2019
COVID-19 Restructuring Plan | $ | 3,551 |  |  | $ | — |
Fiscal 2020 Restructuring Plan | 8,725 |  |  | — |
Restructuring Plans prior to Fiscal 2020 Restructuring Plan | 89 |  |  | 1,876 |
Acquisition-related costs | 789 |  |  | 2,666 |
Other charges (recoveries) | 90 |  |  | 559 |
Total | $ | 13,244 |  |  | $ | 5,101 |
COVID-19 Restructuring Plan During the fourth quarter of Fiscal 2020, in response to the COVID-19 pandemic, we made a strategic decision to move towards a significant work from home model. We began to implement restructuring activities to streamline our operations and significantly reduce our real estate footprint around the world (COVID-19 Restructuring Plan). The COVID-19 Restructuring Plan charges relate to workforce reductions and facility costs, including the accelerated amortization associated with the abandonment of ROU assets, the write-off of fixed assets and other related variable lease and exit costs. Currently, with respect to the COVID-19 Restructuring Plan we have assumed there will be no sublease income from vacated facilities. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. As of September 30, 2020, we expect total costs to be incurred in connection with the COVID-19 Restructuring Plan to be approximately $62 million to $75 million, of which $57.2 million has been recorded within "Special charges (recoveries)" to date. A reconciliation of the beginning and ending restructuring liability, which is included within "Accounts payable and accrued liabilities" in our Condensed Consolidated Balance Sheets, for the three months ended September 30, 2020 is shown below.
COVID-19 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance payable as at June 30, 2020 | $ | 5,172 |  |  | $ | 12,276 |  |  | $ | 17,448 |
Accruals and adjustments | 1,981 |  |  | 708 |  |  | 2,689 |
Cash payments | (3,736) |  |  | (880) |  |  | (4,616) |
Foreign exchange and other non-cash adjustments | 148 |  |  | (495) |  |  | (347) |
Balance payable as at September 30, 2020 | $ | 3,565 |  |  | $ | 11,609 |  |  | $ | 15,174 |
During the three months ended September 30, 2020, we also incurred costs associated with abandoned facilities of $0.3 million and $0.6 million in charges associated with the write off of fixed assets under the COVID-19 Restructuring Plan. Fiscal 2020 Restructuring Plan During Fiscal 2020, we began to implement restructuring activities to streamline our operations (Fiscal 2020 Restructuring Plan), including in connection with our acquisitions of Carbonite and XMedius, to take further steps to improve our operational efficiency. The Fiscal 2020 Restructuring Plan charges relate to workforce reductions and facility costs, including the accelerated amortization associated with the abandonment of ROU assets, the write-off of fixed assets and other related variable lease and exit costs. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate. As of September 30, 2020, we expect total costs to be incurred in connection with the Fiscal 2020 Restructuring Plan to be approximately $36 million to $44 million, of which $35.4 million has been recorded within "Special charges (recoveries)" to date. A reconciliation of the beginning and ending restructuring liability, which is included within "Accounts payable and accrued liabilities" in our Condensed Consolidated Balance Sheets, for the three months ended September 30, 2020 is shown below.
Fiscal 2020 Restructuring Plan | Workforce reduction |  | Facility costs |  | Total
Balance payable as at June 30, 2020 | $ | 1,576 |  |  | $ | 6,442 |  |  | $ | 8,018 |
Accruals and adjustments | 4,433 |  |  | 2,543 |  |  | 6,976 |
Cash payments | (1,573) |  |  | (448) |  |  | (2,021) |
Foreign exchange and other non-cash adjustments | (87) |  |  | (367) |  |  | (454) |
Balance payable as at September 30, 2020 | $ | 4,349 |  |  | $ | 8,170 |  |  | $ | 12,519 |
During the three months ended September 30, 2020, we also incurred costs associated with abandoned facilities of $1.7 million under the Fiscal 2020 Restructuring Plan. Acquisition-related costs Included within "Special charges (recoveries)" for the three months ended September 30, 2020 are costs incurred directly in relation to acquisitions in the amount of $0.8 million (three months ended September 30, 2019—$2.7 million). Other charges (recoveries) For the three months ended September 30, 2020, "Other charges" includes $0.1 million relating to other miscellaneous charges. For the three months ended September 30, 2019, "Other charges" includes $0.6 million relating to accelerated amortization associated with the abandonment of ROU assets.

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- Definition The entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References No definition available. + Details
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