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Restructuring and Related Charges
 3 Months Ended
Jul. 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 (credits) related to this program:

  
Three Months Ended
July 31,
    
Total Charges
  
   
2020
    
2019
    
Incurred to Date
  
Charges (Credits) by Segment:
                  
Research Publishing & Platforms
  
$
(197
)
  
$
2,636
    
$
3,349
  
Academic & Professional Learning
    
(227
)
    
2,777
      
10,248
  
Education Services
    
139
      
2,192
      
3,913
  
Corporate Expenses
    
2,470
      
3,265
      
17,488
  
Total Restructuring and Related Charges
  
$
2,185
    
$
10,870
    
$
34,998
  
                         
Charges by Activity:
                        
Severance and termination benefits
  
$
1,110
    
$
10,709
    
$
27,974
  
Operating lease right-of-use asset impairment
    
—
      
161
      
161
  
Facility related charges
    
1,075
      
—
      
5,061
  
Other activities
    
—
      
—
      
1,802
  
Total Restructuring and Related Charges
  
$
2,185
    
$
10,870
    
$
34,998
  

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

  
April 30, 2020
    
Charges
    
Payments
    
Foreign
Translation
& Other Adjustments
    
July 31, 2020
  
Severance and termination benefits
  
$
17,632
    
$
1,110
    
$
(6,966
)
  
$
478
    
$
12,254
  
Other activities
    
430
      
—
      
(206
)
    
(2
)
    
222
  
Total
  
$
18,062
    
$
1,110
    
$
(7,172
)
  
$
476
    
$
12,476
  

Approximately $12.0 million of the restructuring liability for accrued severance and termination benefits is reflected in Accrued Employment Costs and approximately $0.3 million is reflected in Other Long-Term Liabilities on our Unaudited Condensed Consolidated Statement of Financial Position.

The amount included in Other Long-Term Liabilities that relates to severance and termination benefits is expected to be paid in the year ended April 30, 2022.

The restructuring liability as of July 31, 2020 for other activities is reflected in Other Accrued Liabilities on our 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 charges (credits) related to this program:

  
Three Months Ended
July 31,
    
Total Charges
  
   
2020
    
2019
    
Incurred to Date
  
Charges (Credits) by Segment:
                  
Research Publishing & Platforms
  
$
—
    
$
(16
)
  
$
26,884
  
Academic & Professional Learning
    
260
      
28
      
43,094
  
Education Services
    
—
      
(103
)
    
3,764
  
Corporate Expenses
    
(227
)
    
(44
)
    
95,713
  
Total Restructuring and Related Charges (Credits)
  
$
33
    
$
(135
)
  
$
169,455
  
                         
Charges (Credits) by Activity:
                        
Severance and termination benefits
  
$
33
    
$
(350
)
  
$
116,042
  
Consulting and contract termination costs
    
—
      
—
      
20,984
  
Other activities
    
—
      
215
      
32,429
  
Total Restructuring and Related Charges (Credits)
  
$
33
    
$
(135
)
  
$
169,455
  

The credits in severance and termination benefits activities for the three months ended July 31, 2019 primarily reflect changes in the number of headcount reductions and estimates for previously accrued benefit costs. Other activities for the three months ended July 31, 2019 include facility related costs.

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

  
April 30, 2020
    
Charges
    
Payments
    
Foreign
Translation &
Other Adjustments
    
July 31, 2020
  
Severance and termination benefits
  
$
1,360
    
$
33
    
$
(888
)
  
$
62
    
$
567
  
Other activities
    
230
      
—
      
—
      
128
      
358
  
Total
  
$
1,590
    
$
33
    
$
(888
)
  
$
190
    
$
925
  

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

The restructuring liability as of July 31, 2020 of $0.4 million of other activities are reflected in Other Long-Term Liabilities on our Unaudited Condensed Consolidated Statement of Financial Position and mainly relate to facility related costs. The amount included in Other Long-Term Liabilities is expected to be paid in the year ended April 30, 2022.

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