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SPECIAL CHARGES (RECOVERIES) (Tables)

6 Months Ended

Dec. 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 December 31,												Six Months Ended December 31,
			2023						2022						2023						2022
Micro Focus Acquisition Restructuring Plan			$	44,760					$	—					$	51,624					$	—
Fiscal 2022 Restructuring Plan			(99)						1,991						74						8,101
Other historical restructuring plans			(167)						(622)						(457)						(1,090)
Divestiture-related costs			5,385						—						6,982						—
Acquisition-related costs			50						6,003						1,120						10,588
Other charges (recoveries)			4,237						2,934						8,617						6,988
Total			$	54,166					$	10,306					$	67,960					$	24,587

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 six months ended December 31, 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			33,905						7,527						41,432
Cash payments			(35,396)						(2,055)						(37,451)
Foreign exchange and other non-cash adjustments			529						(1,703)						(1,174)
Balance payable as of December 31, 2023			$	24,854					$	11,045					$	35,899

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 six months ended December 31, 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			(159)						185						26
Cash payments			(156)						(548)						(704)
Foreign exchange and other non-cash adjustments			(6)						(112)						(118)
Balance payable as of December 31, 2023			$	176					$	2,833					$	3,009

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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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