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Restructuring and integration expense | 9 Months Ended
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Sep. 30, 2022
Restructuring and Related Activities [Abstract] |
Restructuring and integration expense | Restructuring and integration expense consists of costs related to the consolidation and migration of certain applications and processes, including our financial and sales management systems. It also includes costs related to the integration of acquired businesses into our systems and processes. These costs consist primarily of information technology consulting, project management services and internal labor, as well as other costs associated with our initiatives, such as training, travel, relocation and costs associated with facility closures. In addition, we recorded employee severance costs related to these initiatives, as well as our ongoing cost reduction initiatives across functional areas. We are currently pursuing several initiatives designed to support our growth strategy and to increase our efficiency. Restructuring and integration expense is not allocated to our reportable business segments. Restructuring and integration expense is reflected on the consolidated statements of comprehensive income as follows:
|  | Quarter Ended September 30, |  | Nine Months Ended September 30,
(in thousands) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Total cost of revenue |  | $ | 131 |  |  | $ | 1,559 |  |  | $ | 216 |  |  | $ | 3,073 |
Operating expenses |  | 15,188 |  |  | 12,335 |  |  | 46,614 |  |  | 38,012 |
Restructuring and integration expense |  | $ | 15,319 |  |  | $ | 13,894 |  |  | $ | 46,830 |  |  | $ | 41,085 |
Restructuring and integration expense for each period was comprised of the following:
|  | Quarter Ended September 30, |  | Nine Months Ended September 30,
(in thousands) |  | 2022 |  | 2021 |  | 2022 |  | 2021
External consulting fees |  | $ | 7,670 |  |  | $ | 6,432 |  |  | $ | 24,670 |  |  | $ | 19,355 |
Internal labor |  | 1,877 |  |  | 1,756 |  |  | 6,177 |  |  | 6,276 |
Employee severance benefits |  | 3,826 |  |  | 1,293 |  |  | 8,232 |  |  | 3,167 |
Other |  | 1,946 |  |  | 4,413 |  |  | 7,751 |  |  | 12,287 |
Restructuring and integration expense |  | $ | 15,319 |  |  | $ | 13,894 |  |  | $ | 46,830 |  |  | $ | 41,085 |
Our restructuring and integration accruals are included in accrued liabilities on the consolidated balance sheets and represent expected cash payments required to satisfy the remaining severance obligations to those employees already terminated and those expected to be terminated under our various initiatives. The majority of the employee reductions and the related severance payments are expected to be completed by mid-2023. Changes in our restructuring and integration accruals were as follows:
(in thousands) |  | Employee severance benefits
Balance, December 31, 2021 |  | $ | 5,672 |
Charges |  | 8,928 |
Reversals |  | (696) |
Payments |  | (7,502) |
Balance, September 30, 2022 |  | $ | 6,402 |
The charges and reversals presented in the rollforward of our restructuring and integration accruals do not include items charged directly to expense as incurred, as those items are not reflected in accrued liabilities on the consolidated balance sheets.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(e)) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI https://asc.fasb.org/topic&trid=2175745 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -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 + Details
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