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SPECIAL CHARGES (RECOVERIES) (Tables)

12 Months Ended

Jun. 30, 2023

Restructuring, Settlement and Impairment Provisions [Abstract]

Schedule of Restructuring Reserve

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. 

			Year Ended June 30,
			2023						2022						2021
Micro Focus Acquisition Restructuring Plan			$	72,284					$	—					$	—
Fiscal 2022 Restructuring Plan			6,744						25,778						—
Other historical restructuring plans			(1,628)						(3,892)						(5,313)
Acquisition-related costs			48,941						6,872						5,906
Other charges (recoveries)			42,818						18,115						1,155
Total			$	169,159					$	46,873					$	1,748

A reconciliation of the beginning and ending restructuring liability, which is included within “Accounts payable and accrued liabilities” in our Consolidated Balance Sheets, for the year ended June 30, 2023 is shown below.

Micro Focus Acquisition Restructuring Plan			Workforce reduction						Facility charges						Total
Balance payable as of June 30, 2022			$	—					$	—					$	—
Accruals and adjustments			57,261						7,887						65,148
Cash payments			(31,738)						(556)						(32,294)
Foreign exchange and other non-cash adjustments			293						(55)						238
Balance payable as of June 30, 2023			$	25,816					$	7,276					$	33,092

A reconciliation of the beginning and ending restructuring liability, which is included within “Accounts payable and accrued liabilities” in our Consolidated Balance Sheets, for the year ended June 30, 2023 is shown below.

Fiscal 2022 Restructuring Plan			Workforce reduction						Facility charges						Total
Balance payable as of June 30, 2021			$	—					$	—					$	—
Accruals and adjustments			2,138						5,690						7,828
Cash payments			(1,117)						(219)						(1,336)
Foreign exchange and other non-cash adjustments			(32)						(61)						(93)
Balance payable as of June 30, 2022			$	989					$	5,410					$	6,399
Accruals and adjustments			3,729						1,387						5,116
Cash payments			(4,212)						(3,199)						(7,411)
Foreign exchange and other non-cash adjustments			(9)						(290)						(299)
Balance payable as of June 30, 2023			$	497					$	3,308					$	3,805

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- Definition

Tabular 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.

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