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RESTRUCTURING AND RELATED CHARGES (Tables)

9 Months Ended

Sep. 30, 2022

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Costs by Segment

The following tables summarize costs incurred by segment related to the 2022 Restructuring Plan for the three and nine months ended September 30, 2022 (in thousands):

						Three and Nine Months Ended September 30, 2022
						Employee Severance and Benefit Costs (Credits) (1)						Other Exit Costs						Total Restructuring Charges (Credits)
North America						$	4,600					$	158					$	4,758
International						1,436						—						1,436
Consolidated						$	6,036					$	158					$	6,194

(1)The employee severance and benefits costs for the three and nine months ended September 30, 2022 are related to the termination of approximately 380 employees, of which 318 are still completing their notice period and legally-required severance and benefits have been recognized as of September 30, 2022. Additional severance and benefits costs related to the remaining 318 employees may be incurred in future periods.

The following tables summarize costs incurred by segment related to the 2020 Restructuring Plan for the three and nine months ended September 30, 2022 and 2021 (in thousands):

						Three Months Ended September 30, 2022
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs						Property, Equipment and Software Impairments						Right-of-Use Asset Impairments and Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	—					$	(1)					$	—					$	(1,578)					$	(1,579)
International						121						28						—						148						297
Consolidated						$	121					$	27					$	—					$	(1,430)					$	(1,282)

						Three Months Ended September 30, 2021
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs						Property, Equipment and Software Impairments						Right-of-Use Asset Impairments and Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	26					$	251					$	602					$	5,610					$	6,489
International						2,600						571						268						2,555						5,994
Consolidated						$	2,626					$	822					$	870					$	8,165					$	12,483

						Nine Months Ended September 30, 2022
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs						Property, Equipment and Software Impairments						Right-of-Use Asset Impairments and Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	1					$	129					$	—					$	(404)					$	(274)
International						305						89						—						1,849						2,243
Consolidated						$	306					$	218					$	—					$	1,445					$	1,969

						Nine Months Ended September 30, 2021
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs						Property, Equipment and Software Impairments						Right-of-Use Asset Impairments and Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	458					$	1,482					$	602					$	6,974					$	9,516
International						21,665						599						268						2,102						24,634
Consolidated						$	22,123					$	2,081					$	870					$	9,076					$	34,150

Schedule of Restructuring Liability Activity

The following table summarizes restructuring liability activity for the 2022 Restructuring Plan (in thousands):

			Employee Severance and Benefit Costs						Other Exit Costs						Total
Balance as of December 31, 2021			$	—					$	—					$	—
Charges payable in cash			6,036						158						6,194
Cash payments			(3,167)						—						(3,167)
Foreign currency translation			(29)						—						(29)
Balance as of September 30, 2022 (1)			$	2,840					$	158					$	2,998

(1)Substantially all of the remaining cash payments for the 2022 Restructuring Plan costs are expected to be disbursed through 2023.

The following table summarizes restructuring liability activity for the 2020 Restructuring Plan (in thousands):

			Employee Severance and Benefit Costs						Legal and Advisory Costs						Total
Balance as of December 31, 2021			$	11,038					$	311					$	11,349
Charges payable in cash			306						218						524
Cash payments			(5,390)						(170)						(5,560)
Foreign currency translation			(921)						(66)						(987)
Balance as of September 30, 2022 (1)			$	5,033					$	293					$	5,326

(1)Substantially all of the remaining cash payments for the 2020 Restructuring Plan costs are expected to be disbursed by the end of 2023.

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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)
-URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
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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 https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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

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