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Restructuring and Related Charges (Credits) | 9 Months Ended
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Jan. 31, 2022
Restructuring and Related Charges (Credits) [Abstract] |
Restructuring and Related Charges (Credits) | Note 9 — Restructuring and Related Charges (Credits) 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 charges (credits) related to this program:
|  | Three Months Ended January 31, |  |  | Nine Months Ended January 31, |  |  | Total Charges |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | Incurred to Date |
Charges (Credits) by Segment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Research Publishing & Platforms |  | $ | — |  |  | $ | 83 |  |  | $ | 238 |  |  | $ | (217 | ) |  | $ | 3,883 |
Academic & Professional Learning |  |  | 215 |  |  |  | 314 |  |  |  | (79 | ) |  |  | 1,628 |  |  |  | 13,625 |
Education Services |  |  | 5 |  |  |  | 71 |  |  |  | (23 | ) |  |  | 294 |  |  |  | 4,282 |
Corporate Expenses |  |  | 228 |  |  |  | 20,193 |  |  |  | (1,297 | ) |  |  | 23,247 |  |  |  | 43,311 |
Total Restructuring and Related Charges (Credits) |  | $ | 448 |  |  | $ | 20,661 |  |  | $ | (1,161 | ) |  | $ | 24,952 |  |  | $ | 65,101 |
Charges (Credits) by Activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and termination benefits |  | $ | (291 | ) |  | $ | 825 |  |  | $ | (2,861 | ) |  | $ | 3,618 |  |  | $ | 35,534 |
Impairment of operating lease ROU assets and property and equipment |  |  | — |  |  |  | 14,924 |  |  |  | — |  |  |  | 14,924 |  |  |  | 15,079 |
Acceleration of expense related to operating lease ROU assets and property and equipment |  |  | — |  |  |  | 3,378 |  |  |  | — |  |  |  | 3,378 |  |  |  | 3,378 |
Facility related charges, net |  |  | 739 |  |  |  | 1,614 |  |  |  | 1,700 |  |  |  | 3,112 |  |  |  | 9,370 |
Other activities |  |  | — |  |  |  | (80 | ) |  |  | — |  |  |  | (80 | ) |  |  | 1,740 |
Total Restructuring and Related Charges (Credits) |  | $ | 448 |  |  | $ | 20,661 |  |  | $ | (1,161 | ) |  | $ | 24,952 |  |  | $ | 65,101 |
The credits in severance and termination benefits activities for the three and nine months ended January 31, 2022, primarily reflects changes in the number of headcount reductions and estimates for previously accrued costs. The charges in Impairment of operating lease ROU assets and property and equipment and Acceleration of expense related to operating lease ROU assets and property and equipment for the three and nine months ended January 31, 2021 reflects the expansion of the scope of the Business Optimization Program to include the exit of certain leased office space which began in the third quarter of fiscal 2021, and the reduction of our occupancy at other facilities. 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 nine months ended January 31, 2022:
|  | April 30, 2021 |  |  | (Credits) |  |  | Payments |  |  | Foreign Translation & Other Adjustments |  |  | January 31, 2022 |
Severance and termination benefits |  | $ | 11,465 |  |  | $ | (2,861 | ) |  | $ | (5,225 | ) |  | $ | (194 | ) |  | $ | 3,185 |
Total |  | $ | 11,465 |  |  | $ | (2,861 | ) |  | $ | (5,225 | ) |  | $ | (194 | ) |  | $ | 3,185 |
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 January 31, 2022.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 + Details
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