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SPECIAL CHARGES (RECOVERIES) (Tables)

9 Months Ended

Mar. 31, 2024

Restructuring, Settlement and Impairment Provisions [Abstract]

Schedule of Restructuring Reserve

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 March 31,												Nine Months Ended March 31,
			2024						2023						2024						2023
Micro Focus Acquisition Restructuring Plan			$	9,597					$	11,173					$	61,221					$	11,173
Fiscal 2022 Restructuring Plan			(39)						(868)						35						7,233
Other historical restructuring plans			(113)						(455)						(570)						(1,545)
Divestiture-related costs			7,331						—						14,313						—
Acquisition-related costs			676						34,795						1,796						45,383
Other charges (recoveries)			2,109						29,705						10,726						36,693
Total			$	19,561					$	74,350					$	87,521					$	98,937

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 nine months ended March 31, 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			33,413						13,302						46,715
Cash payments			(44,680)						(3,079)						(47,759)
Foreign exchange and other non-cash adjustments			198						(2,860)						(2,662)
Balance payable as of March 31, 2024			$	14,747					$	14,639					$	29,386

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 nine months ended March 31, 2024 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			(160)						131						(29)
Cash payments			(156)						(830)						(986)
Foreign exchange and other non-cash adjustments			(7)						(45)						(52)
Balance payable as of March 31, 2024			$	174					$	2,564					$	2,738

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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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-Name Accounting Standards Codification
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