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Restructuring (Tables) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020
Restructuring and Related Activities [Abstract] |  |
Restructuring and Related Costs | The following table summarizes the activity related to the restructuring reserves for the Operation, Simplification and Optimization Program:
Operation Simplification and Optimization Program |  | Severance and Related Benefit Costs |  | Costs Associated with Exit and Disposal Costs (1) |  | Total
Reserve Balance as of December 31, 2019 |  | $ | 9,506 |  |  | $ | — |  |  | $ | 9,506 |
Expenses recorded |  | 6,574 |  |  | 1,180 |  |  | 7,754 |
Payments made |  | (6,647) |  |  | — |  |  | (6,647) |
Reserve Balance as of March 31, 2020 |  | $ | 9,433 |  |  | $ | 1,180 |  |  | $ | 10,613 |
Reserve Balance as of December 31, 2020 |  | $ | 5,368 |  |  | $ | 593 |  |  | $ | 5,961 |
Expenses recorded |  | 252 |  |  | 177 |  |  | 429 |
Payments made |  | (4,716) |  |  | (751) |  |  | (5,467) |
Reserve Balance as of March 31, 2021 |  | $ | 904 |  |  | $ | 19 |  |  | $ | 923 |
(1) Relates primary to lease exit costs and legal and advisory fees.
The following table is a summary of charges incurred related to the Operation, Simplification and Optimization Program for the three months ended March 31, 2021 and 2020.
| Three Months Ended March 31, |  |
| 2021 |  | 2020 |  |
Severance and related benefit costs | $ | 252 |  |  | $ | 6,574 |  |  |
Costs associated with exit and disposal activities (1) | 49 |  |  | 1,180 |  |  |
Costs associated with lease exit costs including impairment (2) | 128 |  |  | — |  |  |
Total | $ | 429 |  |  | $ | 7,754 |  |  |
(1) Relates primarily to contract exit costs, legal and advisory fees. |  |
(2) Relates primary to lease exit costs. |  |
The following table summarizes the activity related to the restructuring reserves for the DRG Acquisition Integration during the three months ended March 31, 2021:
DRG Acquisition Integration |  | Severance and Related Benefit Costs |  | Costs Associated with Exit and Disposal Costs (1) |  | Total
Reserve Balance as of December 31, 2020 |  | $ | 741 |  |  | $ | 240 |  |  | $ | 981 |
Expenses recorded |  | 192 |  |  | 75 |  |  | 267 |
Payments made |  | (439) |  |  | (99) |  |  | (538) |
Noncash items and other adjustments |  | — |  |  | — |  |  | — |
Reserve Balance as of March 31, 2021 |  | $ | 494 |  |  | $ | 216 |  |  | $ | 710 |
(1) Relates primary to lease exit costs.
The following table is a summary of charges incurred related to the DRG Acquisition Integration in the three months ended March 31, 2021:
| Three months ended March 31, 2021 |
Severance and related benefit costs | $ | 192 |  |  |  |
Costs associated with exit and disposal activities | — |  |  |  |
Costs associated with lease exit costs including impairment (1) | 75 |  |  |  |
Total | $ | 267 |  |  |  |
(1) Relates primarily to lease exit costs. |  |  |
The following table summarizes the activity related to the restructuring reserves for the CPA Global Acquisition, Integration and Optimization Program:
CPA Global Acquisition Integration and Optimization Program |  | Severance and Related Benefit Costs (As Restated) |  | Costs Associated with Exit and Disposal Costs (1) |  | Total (As Restated)
Reserve Balance as of December 31, 2020 |  | $ | 19,603 |  |  | $ | 3,642 |  |  | $ | 23,245 |
Expenses recorded(2) |  | 21,792 |  |  | 45,301 |  |  | 67,093 |
Payments made |  | (10,771) |  |  | (261) |  |  | (11,032) |
Noncash items and other adjustments(3) |  | (1,409) |  |  | (40,806) |  |  | (42,215) |
Reserve Balance as of March 31, 2021 |  | $ | 29,215 |  |  | $ | 7,876 |  |  | $ | 37,091 |
(1) Relates primary to lease exit costs and legal and advisory fees.
(2) Expenses include the acceleration of phantom equity awards under the CPA Global Equity Plan that were held by employees whose employment was involuntarily terminated. These expenses will be paid in cash and are accounted for as a liability award. See note 2 - Basis of Presentation for further details.
(3) Includes a $1,409 bonus accrual for severed employees and $40,806 of lease impairment charges.
The following table is a summary of charges incurred related to the CPA Global Acquisition Integration in the three months ended March 31, 2021.
| Three months ended March 31, 2021 (As Restated) |
Severance and related benefit costs(1) | $ | 21,792 |  |  |  |
Costs associated with exit and disposal activities(2) | 287 |  |  |  |
Costs associated with lease exit costs including impairment(3) | 45,014 |  |  |  |
Total | $ | 67,093 |  |  |  |
(1) Expenses include the acceleration of phantom equity awards under the CPA Global Equity Plan that were held by employees whose employment was involuntarily terminated. These expenses will be paid in cash and are accounted for as a liability award. See note 2 - Basis of Presentation for further details. |  |  |
(2) Relates primary to legal and advisory fees. |  |  |
(3) Includes $40,806 of charges related to impairment of leases, and $4,208 of costs incurred from exiting leases. |  |  |
Restructuring and impairment | $ 38,911 | $ 0

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- Definition Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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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 -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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