During the three months ended June 30, 2020, we implemented a restructuring plan to improve operating margins, achieve operational efficiencies and reduce indirect support costs. The restructuring included workforce reductions, changes to management structure and facility consolidations and closures. We recorded $38.3 million of charges associated with this plan in the three and six months ended June 30, 2020. There were no restructuring charges in the comparable periods of 2019. We anticipate completing the restructuring plan during the third quarter of 2020 and do not expect to incur significant additional expenses related to the plan.

Contract termination costs relate primarily to agreements to purchase minimum quantities of proppants (sand) from certain vendors. These costs are primarily comprised of a $5.3 million negotiated settlement and termination of an existing contract to purchase minimum quantities of sand and $14.0 million of contractual future payments under two existing contracts to purchase minimum quantities of sand without future economic benefit to us. We will not receive any sand under these contracts. Other exit costs relate primarily to facility closure costs and moving expenses.

The right of use (“ROU”) asset abandonments relate to facility and equipment ROU assets abandoned as a result of restructuring.

The following table presents restructuring expenses by reportable segment for the three and six months ended June 30, 2020 (in thousands):

	Contract drilling		Pressure pumping		Directional drilling		Other operations		Corporate		Total
Severance costs	$	1,821	$	3,460	$	503	$	501	$	215	$	6,500
Contract termination costs		—		20,373		—		—		—		20,373
Other exit costs		523		194		827		—		—		1,544
ROU asset abandonments		86		7,304		1,845		—		686		9,921
Total	$	2,430	$	31,331	$	3,175	$	501	$	901	$	38,338

The following table presents the consolidated balance sheet captions that restructuring accruals are included in as of June 30, 2020 (in thousands):