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SPECIAL CHARGES (RECOVERIES) (Tables)

6 Months Ended

Dec. 31, 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 December 31,												Six Months Ended December 31,
			2024						2023						2024						2023
Business Optimization Plan			$	12,347					$	—					$	54,850					$	—
Micro Focus Acquisition Restructuring Plan			611						44,760						(1,016)						51,624
Other historical restructuring plans			(540)						(266)						(833)						(383)
Divestiture-related costs			49						5,385						4,209						6,982
Acquisition-related costs			(44)						50						692						1,120
Other charges			2,815						4,237						4,472						8,617
Total			$	15,238					$	54,166					$	62,374					$	67,960

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 six months ended December 31, 2024 is shown below.

Business Optimization Plan			Workforce reduction						Facility charges						Total
Balance payable as of June 30, 2024			$	—					$	—					$	—
Accruals and adjustments			52,621						844						53,465
Cash payments			(35,368)						(1)						(35,369)
Foreign exchange and other non-cash adjustments			(444)						(379)						(823)
Balance payable as of December 31, 2024			$	16,809					$	464					$	17,273

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 six months ended December 31, 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			(1,047)						1,400						353
Cash payments			(7,137)						(2,832)						(9,969)
Foreign exchange and other non-cash adjustments			(54)						(774)						(828)
Balance payable as of December 31, 2024			$	3,527					$	14,120					$	17,647

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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

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
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-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
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-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

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