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Restructuring and Related Charges
 9 Months Ended
Jan. 31, 2020
Restructuring and Related Charges [Abstract]  
Restructuring and Related Charges
Note 9 — Restructuring and Related Charges

Business Optimization Program

Beginning in fiscal year 2020, we initiated a multi-year Business Optimization Program (the “Business Optimization Program”) to drive efficiency improvement and operating savings.

The following tables summarize the pre-tax restructuring charges related to this program:


  
Three Months Ended
January 31,
    
Nine Months Ended
January 31,
  
   
2020
    
2020
  
Charges by Segment:
            
Research Publishing & Platforms
  
$
66
    
$
2,731
  
Academic & Professional Learning
    
1,556
      
5,098
  
Education Services
    
4
      
1,721
  
Corporate Expenses
    
2,167
      
8,267
  
Total Restructuring and Related Charges
  
$
3,793
    
$
17,817
  
                 
Charges by Activity:
                
Severance and termination benefits
  
$
2,313
    
$
13,600
  
Operating lease right-of-use asset impairment
    
—
      
161
  
Facility related charges
    
1,480
      
2,720
  
Other activities
    
—
      
1,336
  
Total Restructuring and Related Charges
  
$
3,793
    
$
17,817
  

Other Activities for the nine months ended January 31, 2020 relate to reserves associated with the cessation of certain offerings and the impairment of certain software licenses.

The following table summarizes the activity for the Business Optimization Program liability for the nine months ended January 31, 2020:

  
April 30, 2019
    
Charges
    
Payments
    
Foreign
Translation
& Other Adjustments
    
January 31, 2020
  
Severance and termination benefits
  
$
—
    
$
13,600
    
$
(4,912
)
  
$
(1,065
)
  
$
7,623
  
Other activities
    
—
      
1,336
      
(709
)
    
(159
)
    
468
  
Total
  
$
—
    
$
14,936
    
$
(5,621
)
  
$
(1,224
)
  
$
8,091
  

The restructuring liability as of January 31, 2020 for accrued severance and termination benefits is reflected in Accrued Employment Costs in the Unaudited Condensed Consolidated Statement of Financial Position. The restructuring liability as of January 31, 2020 for other activities is reflected in Other Accrued Liabilities in the Unaudited Condensed Consolidated Statement of Financial Position.

Restructuring and Reinvestment Program

Beginning in the year ended April 30, 2013, we initiated a global program (the “Restructuring and Reinvestment Program”) to restructure and realign our cost base with current and anticipated future market conditions. We are targeting a majority of the expected cost savings achieved to improve margins and earnings, while the remainder will be reinvested in high-growth digital business opportunities.

The following tables summarize the pre-tax restructuring (credits) charges related to this program:


  
Three Months Ended
January 31,
    
Nine Months Ended
January 31,
    
Total Charges
  
   
2020
    
2019 (1)
    
2020
    
2019 (1)
    
Incurred to Date
  
(Credits) Charges by Segment:
                              
Research Publishing & Platforms
  
$
(26
)
  
$
(51
)
  
$
655
    
$
1,251
    
$
27,199
  
Academic & Professional Learning
    
(15
)
    
(202
)
    
48
      
1,275
      
42,887
  
Education Services
    
—
      
272
      
(103
)
    
374
      
3,764
  
Corporate Expenses
    
(454
)
    
(367
)
    
(383
)
    
662
      
95,995
  
Total Restructuring and Related (Credits) Charges
  
$
(495
)
  
$
(348
)
  
$
217
    
$
3,562
    
$
169,845
  
                                         
(Credits) Charges by Activity:
                                        
Severance and termination benefits
  
$
(324
)
  
$
(911
)
  
$
173
    
$
1,983
    
$
116,432
  
Consulting and contract termination costs
    
(171
)
    
301
      
(171
)
    
526
      
20,984
  
Other activities
    
—
      
262
      
215
      
1,053
      
32,429
  
Total Restructuring and Related (Credits) Charges
  
$
(495
)
  
$
(348
)
  
$
217
    
$
3,562
    
$
169,845
  

(1)
As previously announced, we have changed our segment reporting structure to align with our strategic focus areas. See Note 10, “Segment Information,” for more details.

Other activities for the nine months ended January 31, 2020 include facility related costs. Other activities for the three and nine months ended January 31, 2019 include lease impairment related costs.

The following table summarizes the activity for the Restructuring and Reinvestment Program liability for the nine months ended January 31, 2020:

  
April 30, 2019
    
Charges (Credits)
    
Payments
    
Adoption of
New Lease
Standard (1)
    
Foreign
Translation &
Other Adjustments
    
January 31, 2020
  
Severance and termination benefits
  
$
4,887
    
$
173
    
$
(4,524
)
  
$
—
    
$
1,102
    
$
1,638
  
Consulting and contract termination costs
    
303
      
(171
)
    
(132
)
    
—
      
—
      
—
  
Other activities
    
2,544
      
—
      
—
      
(2,270
)
    
(12
)
    
262
  
Total
  
$
7,734
    
$
2
    
$
(4,656
)
  
$
(2,270
)
  
$
1,090
    
$
1,900
  

(1)
Refer to Note 2, “Recent Accounting Standards,” and Note 5, “Operating Leases” for more information related to the adoption of the new lease standard.

The restructuring liability as of January 31, 2020 for accrued severance and termination benefits is reflected in Accrued Employment Costs in the Unaudited Condensed Consolidated Statement of Financial Position.

As of January 31, 2020, $0.3 million of other activities are reflected in Other Long-Term Liabilities and mainly relate to facility relocation and lease impairment related costs.

We currently do not anticipate any further material charges related to the Restructuring and Reinvestment Program.