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SPECIAL CHARGES (RECOVERIES) (Tables)

3 Months Ended

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.

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