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RESTRUCTURING AND RELATED CHARGES (Tables)

3 Months Ended

Mar. 31, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Costs by Segment

The following table summarizes costs incurred by segment related to the 2022 Restructuring Plan for the three months ended March 31, 2023 (in thousands):

						Three Months Ended March 31, 2023
						Employee Severance and Benefit Costs (Credits) (1)						Other Exit Costs						Total Restructuring Charges (Credits)
North America						$	4,440					$	808					$	5,248
International						3,733						—						3,733
Consolidated						$	8,173					$	808					$	8,981

(1)The employee severance and benefits costs for the three months ended March 31, 2023 are related to the termination of approximately 700 employees, of which 8 are still completing their notice period and legally-required severance and benefits have been recognized as of March 31, 2023. Additional severance and benefits costs related to the remaining 8 employees may be incurred in future periods.

The following tables summarize costs incurred by segment related to the 2020 Restructuring Plan for the three months ended March 31, 2023 and 2022 (in thousands):

						Three Months Ended March 31, 2023
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs						Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	—					$	1					$	607					$	608
International						(1,046)						(56)						307						(795)
Consolidated						$	(1,046)					$	(55)					$	914					$	(187)

						Three Months Ended March 31, 2022
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs						Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	1					$	44					$	356					$	401
International						(289)						37						163						(89)
Consolidated						$	(288)					$	81					$	519					$	312

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, 2022			$	175					$	—					$	175
Charges payable in cash			8,173						808						8,981
Cash payments			(5,114)						(206)						(5,320)
Foreign currency translation			47						—						47
Balance as of March 31, 2023 (1)			$	3,281					$	602					$	3,883

(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						Other Exit Costs						Total
Balance as of December 31, 2022			$	4,306					$	301					$	4,607
Charges payable in cash and changes in estimate			(1,046)						(55)						(1,101)
Cash payments			(529)						(95)						(624)
Foreign currency translation			41						2						43
Balance as of March 31, 2023 (1)			$	2,772					$	153					$	2,925

(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
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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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