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SPECIAL CHARGES (RECOVERIES) (Tables) | 3 Months Ended
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Sep. 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.
| Three Months Ended September 30,
| 2023 |  | 2022
Micro Focus Acquisition Restructuring Plan | $ | 6,864 |  |  | $ | — |
Fiscal 2022 Restructuring Plan | 173 |  |  | 6,110 |
Other historical restructuring plans | (290) |  |  | (468) |
Acquisition-related costs | 1,070 |  |  | 4,585 |
Other charges (recoveries) | 5,977 |  |  | 4,054 |
Total | $ | 13,794 |  |  | $ | 14,281 |
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, 2023 is shown below.
Micro Focus Acquisition Restructuring Plan | Workforce reduction |  | Facility charges |  | Total
Balance payable as of June 30, 2023 | $ | 25,816 |  |  | $ | 7,276 |  |  | $ | 33,092 |
Accruals and adjustments | 1,407 |  |  | 1,367 |  |  | 2,774 |
Cash payments | (9,414) |  |  | (1,050) |  |  | (10,464) |
Foreign exchange and other non-cash adjustments | (334) |  |  | (31) |  |  | (365) |
Balance payable as of September 30, 2023 | $ | 17,475 |  |  | $ | 7,562 |  |  | $ | 25,037 |
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, 2023 is shown below.
Fiscal 2022 Restructuring Plan | Workforce reduction |  | Facility charges |  | Total
Balance payable as of June 30, 2023 | $ | 497 |  |  | $ | 3,308 |  |  | $ | 3,805 |
Accruals and adjustments | — |  |  | 127 |  |  | 127 |
Cash payments | (118) |  |  | (274) |  |  | (392) |
Foreign exchange and other non-cash adjustments | (8) |  |  | (88) |  |  | (96) |
Balance payable as of September 30, 2023 | $ | 371 |  |  | $ | 3,073 |  |  | $ | 3,444 |

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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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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