XML 88 R58.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

SPECIAL CHARGES (RECOVERIES) (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2024
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,
| 2024 |  | 2023 |  | 2022
Micro Focus Acquisition Restructuring Plan | $ | 74,267 |  |  | $ | 72,284 |  |  | $ | — |
Fiscal 2022 Restructuring Plan | 340 |  |  | 6,744 |  |  | 25,778 |
Other historical restructuring plans | (593) |  |  | (1,628) |  |  | (3,892) |
Divestiture-related costs | 46,640 |  |  | — |  |  | — |
Acquisition-related costs | 2,036 |  |  | 48,941 |  |  | 6,872 |
Other charges (recoveries) | 12,615 |  |  | 42,818 |  |  | 18,115 |
Total | $ | 135,305 |  |  | $ | 169,159 |  |  | $ | 46,873 |
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, 2024 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 | 37,889 |  |  | 17,209 |  |  | 55,098 |
Cash payments | (51,899) |  |  | (4,417) |  |  | (56,316) |
Foreign exchange and other non-cash adjustments | (41) |  |  | (3,742) |  |  | (3,783) |
Balance payable as of June 30, 2024 | $ | 11,765 |  |  | $ | 16,326 |  |  | $ | 28,091 |
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, 2024 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 | 3,729 |  |  | 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 |
Accruals and adjustments | (159) |  |  | 411 |  |  | 252 |
Cash payments | (156) |  |  | (1,431) |  |  | (1,587) |
Foreign exchange and other non-cash adjustments | (7) |  |  | 307 |  |  | 300 |
Balance payable as of June 30, 2024 | $ | 175 |  |  | $ | 2,595 |  |  | $ | 2,770 |

X
- References No definition available. + Details
Name: | us-gaap_RestructuringSettlementAndImpairmentProvisionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -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 -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: 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 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration