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Restructuring and Related Charges (Credits) (Tables)

6 Months Ended

Oct. 31, 2022

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs

The following tables summarize the pretax restructuring charges related to this program:

			Three Months Ended October 31,						Six Months Ended October 31,						Total Charges Incurred to Date
			2022						2022
Charges by Segment:
Research			$	1,179					$	1,260					$	1,260
Academic & Professional Learning			3,325						9,239						9,239
Education Services			504						1,334						1,334
Corporate Expenses			8,673						23,589						23,589
Total Restructuring and Related Charges			$	13,681					$	35,422					$	35,422
Charges by Activity:
Severance and termination benefits			$	5,467					$	17,564					$	17,564
Impairment of operating lease ROU assets and property and equipment			6,590						12,696						12,696
Acceleration of expense related to operating lease ROU assets and property and equipment			—						1,840						1,840
Facility related charges, net			999						2,697						2,697
Consulting costs			430						430						430
Other activities			195						195						195
Total Restructuring and Related Charges			$	13,681					$	35,422					$	35,422

The following tables summarize the pretax restructuring charges (credits) related to this program:

			Three Months Ended October 31,												Six Months Ended October 31,												Total Charges Incurred to Date
			2022						2021						2022						2021
Charges (Credits) by Segment:
Research			$	—					$	22					$	—					$	238					$	3,882
Academic & Professional Learning			114						(465)						(10)						(294)						13,240
Education Services			2						6						5						(28)						4,318
Corporate Expenses			159						(896)						980						(1,525)						44,370
Total Restructuring and Related Charges (Credits)			$	275					$	(1,333)					$	975					$	(1,609)					$	65,810
Charges (Credits) by Activity:
Severance and termination benefits			$	127					$	(1,956)					$	13					$	(2,570)					$	35,132
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			148						623						962						961						10,481
Other activities			—						—						—						—						1,740
Total Restructuring and Related Charges (Credits)			$	275					$	(1,333)					$	975					$	(1,609)					$	65,810

Activity for Restructuring Liability

The following table summarizes the activity for the Fiscal Year 2023 Restructuring Program liability for the six months ended October 31, 2022:

			April 30, 2022						Charges						Payments						Foreign Translation & Other Adjustments						October 31, 2022
Severance and termination benefits			$	—					$	17,564					$	(7,871)					$	(113)					$	9,580
Consulting costs			—						430						(430)						—						—
Other activities			—						195						(29)						—						166
Total			$	—					$	18,189					$	(8,330)					$	(113)					$	9,746

The following table summarizes the activity for the Business Optimization Program liability for the six months ended October 31, 2022:

			April 30, 2022						Charges						Payments						Foreign Translation & Other Adjustments						October 31, 2022
Severance and termination benefits			$	2,079					$	13					$	(173)					$	(65)					$	1,854
Total			$	2,079					$	13					$	(173)					$	(65)					$	1,854

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- References

No definition available.

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
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-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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