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Restructuring and Related Charges (Credits)
 9 Months Ended
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.