XML 59 R48.htm IDEA: XBRL DOCUMENT v3.24.3

SPECIAL CHARGES (RECOVERIES) (Tables)

3 Months Ended

Sep. 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 and divestiture-related costs and other similar charges. 

			Three Months Ended September 30,
			2024						2023
Business Optimization Plan			$	42,503					$	—
Micro Focus Acquisition Restructuring Plan			(1,627)						6,864
Other historical restructuring plans			(293)						(117)
Divestiture-related costs			4,160						1,597
Acquisition-related costs			736						1,070
Other charges			1,657						4,380
Total			$	47,136					$	13,794

A reconciliation of the beginning and ending restructuring liability for the Business Optimization Plan, which is included within Accounts payable and accrued liabilities in our Condensed Consolidated Balance Sheets, for the three months ended September 30, 2024 is shown below.

Business Optimization Plan			Workforce reduction
Balance payable as of June 30, 2024			$	—
Accruals and adjustments			42,503
Cash payments			(26,633)
Foreign exchange and other non-cash adjustments			589
Balance payable as of September 30, 2024			$	16,459

A reconciliation of the beginning and ending restructuring liability for the Micro Focus Acquisition Restructuring Plan, which is included within Accounts payable and accrued liabilities in our Condensed Consolidated Balance Sheets, for the three months ended September 30, 2024 is shown below.

Micro Focus Acquisition Restructuring Plan			Workforce reduction						Facility charges						Total
Balance payable as of June 30, 2024			$	11,765					$	16,326					$	28,091
Accruals and adjustments			(1,217)						971						(246)
Cash payments			(6,105)						(1,478)						(7,583)
Foreign exchange and other non-cash adjustments			141						(295)						(154)
Balance payable as of September 30, 2024			$	4,584					$	15,524					$	20,108

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