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Restructuring and Related (Credits) Charges
 3 Months Ended
Jul. 31, 2021
Restructuring and Related (Credits) Charges [Abstract]  
Restructuring and Related (Credits) Charges
Note 9 — Restructuring and Related (Credits) 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 pretax restructuring (credits) charges related to this program:

  
Three Months Ended
July 31,
    
Total Charges
  
   
2021
    
2020
    
Incurred to Date
  
(Credits) Charges by Segment:
                  
Research Publishing & Platforms
  
$
216
    
$
(197
)
  
$
3,861
  
Academic & Professional Learning
    
171
      
(227
)
    
13,875
  
Education Services
    
(34
)
    
139
      
4,271
  
Corporate Expenses
    
(629
)
    
2,470
      
43,979
  
Total Restructuring and Related (Credits) Charges
  
$
(276
)
  
$
2,185
    
$
65,986
  
                         
(Credits) Charges by Activity:
                        
Severance and termination benefits
  
$
(614
)
  
$
1,110
    
$
37,781
  
Impairment of operating lease ROU assets and property and equipment
    
—
      
—
      
15,079
  
Acceleration of expense related to operating lease ROU assets and property and equipment
    
—
      
—
      
3,378
  
Facility related charges, net
    
338
      
1,075
      
8,008
  
Other activities
    
—
      
—
      
1,740
  
Total Restructuring and Related (Credits) Charges
  
$
(276
)
  
$
2,185
    
$
65,986
  

The credits in severance and termination benefits activities for the three months ended July 31, 2021, primarily reflects changes in the number of headcount reductions and estimates for previously accrued costs.

Facilities related charges include sublease income related to those operating leases we had identified in the year ended April 30, 2021 as part of our Business Optimization program that would be subleased.

The following table summarizes the activity for the Business Optimization Program liability for the three months ended July 31, 2021:

  
April 30, 2021
    
(Credits)
    
Payments
    
Foreign
Translation
& Other Adjustments
    
July 31, 2021
  
Severance and termination benefits
  
$
11,465
    
$
(614
)
  
$
(3,766
)
  
$
(71
)
  
$
7,014
  
Total
  
$
11,465
    
$
(614
)
  
$
(3,766
)
  
$
(71
)
  
$
7,014
  

The restructuring liability for accrued severance and termination benefits is reflected in Accrued employment costs in the Unaudited Condensed Consolidated Statement of Financial Position as of July 31, 2021.