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SPECIAL CHARGES (RECOVERIES) (Tables)

9 Months Ended

Mar. 31, 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. 

			Three Months Ended March 31,												Nine Months Ended March 31,
			2023						2022						2023						2022
Micro Focus Acquisition Restructuring Plan			$	11,173					$	—					$	11,173					$	—
Fiscal 2022 Restructuring Plan			(868)						464						7,233						464
Other historical restructuring plans			(455)						(477)						(1,545)						(1,519)
Acquisition-related costs			34,795						1,302						45,383						5,967
Other charges (recoveries)			29,705						9,742						36,693						15,680
Total			$	74,350					$	11,031					$	98,937					$	20,592

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 nine months ended March 31, 2023 is shown below.

Micro Focus Acquisition Restructuring Plan			Workforce reduction						Facility charges						Total
Balance payable as of June 30, 2022			$	—					$	—					$	—
Accruals and adjustments			—						6,116						6,116
Cash payments			—						(18)						(18)
Foreign exchange and other non-cash adjustments			—						456						456
Balance payable as of March 31, 2023			$	—					$	6,554					$	6,554

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 nine months ended March 31, 2023 is shown below.

Fiscal 2022 Restructuring Plan			Workforce reduction						Facility charges						Total
Balance payable as of June 30, 2022			$	989					$	5,410					$	6,399
Accruals and adjustments			3,707						(517)						3,190
Cash payments			(3,881)						(1,140)						(5,021)
Foreign exchange and other non-cash adjustments			(25)						(193)						(218)
Balance payable as of March 31, 2023			$	790					$	3,560					$	4,350

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- References

No definition available.

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
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-Name Accounting Standards Codification
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-SubTopic 10
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