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RESTRUCTURING AND RELATED CHARGES (Tables)

6 Months Ended

Jun. 30, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Activity by Segment

The following tables summarize activity by segment related to the 2022 Restructuring Plan for the three and six months ended June 30, 2024 (in thousands):

						Three Months Ended June 30, 2024
						Employee Severance and Benefit Costs (Credits) (1)						Other Exit Costs						Total Restructuring Charges (Credits)
North America						$	—					$	—					$	—
International						58						—						58
Consolidated						$	58					$	—					$	58

(1)The employee severance and benefits costs for the three months ended June 30, 2024 are related to the termination of approximately 7 employees.

						Three Months Ended June 30, 2023
						Employee Severance and Benefit Costs (Credits) (1)						Other Exit Costs						Total Restructuring Charges (Credits)
North America						$	126					$	229					$	355
International						158						—						158
Consolidated						$	284					$	229					$	513

(1)The employee severance and benefits costs for the three months ended June 30, 2023 are related to the termination of approximately 39 employees.

						Six Months Ended June 30, 2024
						Employee Severance and Benefit Costs (Credits) (1)						Other Exit Costs						Total Restructuring Charges (Credits)
North America						55						1						56
International						(169)						—						(169)
Consolidated						(114)						1						(113)

(1)The employee severance and benefits costs for the six months ended June 30, 2024 are related to the termination of approximately 12 employees.

						Six Months Ended June 30, 2023
						Employee Severance and Benefit Costs (Credits) (1)						Other Exit Costs						Total Restructuring Charges (Credits)
North America						$	4,566					$	1,037					$	5,603
International						3,891						—						3,891
Consolidated						$	8,457					$	1,037					$	9,494

(1)The employee severance and benefits costs for the six months ended June 30, 2023 are related to the termination of approximately 371 employees.

The following tables summarize activity by segment related to the 2020 Restructuring Plan for the three and six months ended June 30, 2024 and 2023 (in thousands):

						Three Months Ended June 30, 2024
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs (Credits)						Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America (1)						$	—					$	—					$	(450)					$	(450)
International						10						3						—						13
Consolidated						$	10					$	3					$	(450)					$	(437)

(1) The credit recorded during the three months ended June 30, 2024 primarily relates to an over contribution of estimated real estate taxes in 2023 for the terminated lease at 600 West Chicago.

						Three Months Ended June 30, 2023
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs (Credits)						Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	—					$	1					$	(63)					$	(62)
International (1)						(1,436)						8						288						(1,140)
Consolidated						$	(1,436)					$	9					$	225					$	(1,202)

(1) The credit recorded during the three months ended June 30, 2023 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period.

						Six Months Ended June 30, 2024
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs (Credits)						Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America (1)						$	—					$	—					$	(293)					$	(293)
International						25						15						83						123
Consolidated						$	25					$	15					$	(210)					$	(170)

(1) The credit recorded during the six months ended June 30, 2024 primarily relates to an over contribution of estimated real estate taxes in 2023 for the terminated lease at 600 West Chicago.

						Six Months Ended June 30, 2023
						Employee Severance and Benefit Costs (Credits)						Legal and Advisory Costs (Credits)						Lease-related Charges (Credits)						Total Restructuring Charges (Credits)
North America						$	—					$	2					544						$	546
International (1)						(2,482)						(48)						595						(1,935)
Consolidated						$	(2,482)					$	(46)					$	1,139					$	(1,389)

(1) The credit recorded during the six months ended June 30, 2023 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period.

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, 2023			$	544					$	44					$	588
Charges payable in cash and changes in estimate (1)			(114)						1						(113)
Cash payments			(249)						(45)						(294)
Foreign currency translation			(36)						—						(36)
Balance as of June 30, 2024			$	145					$	—					$	145

(1)Primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period.

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, 2023			$	839					$	214					$	1,053
Charges payable in cash and changes in estimate			25						15						40
Cash payments			(119)						(162)						(281)
Foreign currency translation			(22)						(5)						(27)
Balance as of June 30, 2024 (1)			$	723					$	62					$	785

(1)Substantially all of the cash payments for the 2020 Restructuring Plan costs have been disbursed.

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- References

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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
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 5.P.3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1

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-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482017/420-10-50-1

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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
-Topic 420
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4.b.2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482017/420-10-50-1

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