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Restructuring and Related (Credits) Charges
 6 Months Ended
Oct. 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 multiyear 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
October 31,
    
Six Months Ended
October 31,
    
Total Charges
  
   
2021
    
2020
    
2021
    
2020
    
Incurred to Date
  
(Credits) Charges by Segment:
                              
Research Publishing & Platforms
  
$
22
    
$
(103
)
  
$
238
    
$
(300
)
  
$
3,883
  
Academic & Professional Learning
    
(465
)
    
1,541
      
(294
)
    
1,314
      
13,410
  
Education Services
    
6
      
84
      
(28
)
    
223
      
4,277
  
Corporate Expenses
    
(896
)
    
584
      
(1,525
)
    
3,054
      
43,083
  
Total Restructuring and Related (Credits) Charges
  
$
(1,333
)
  
$
2,106
    
$
(1,609
)
  
$
4,291
    
$
64,653
  
                                         
(Credits) Charges by Activity:
                                        
Severance and termination benefits
  
$
(1,956
)
  
$
1,683
    
$
(2,570
)
  
$
2,793
    
$
35,825
  
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
    
623
      
423
      
961
      
1,498
      
8,631
  
Other activities
    
—
      
—
      
—
      
—
      
1,740
  
Total Restructuring and Related (Credits) Charges
  
$
(1,333
)
  
$
2,106
    
$
(1,609
)
  
$
4,291
    
$
64,653
  

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

Facilities related charges, net 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 six months ended October 31, 2021:

  
April 30, 2021
    
(Credits)
    
Payments
    
Foreign
Translation
& Other Adjustments
    
October 31, 2021
  
Severance and termination benefits
  
$
11,465
    
$
(2,570
)
  
$
(4,366
)
  
$
(133
)
  
$
4,396
  
Total
  
$
11,465
    
$
(2,570
)
  
$
(4,366
)
  
$
(133
)
  
$
4,396
  

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