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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

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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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-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.P.3)
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-Topic 420
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-Publisher FASB
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
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