RESTRUCTURING AND FACILITIES CONSOLIDATION INTIATIVES (Tables)

12 Months Ended

Dec. 31, 2019

Restructuring and Related Activities [Abstract]

Summary of restructuring accrual activity

Summaries of the Merger Restructuring Initiative accrual activity for the years ended December 31, 2019 and 2018 are as follows (in thousands):



Year ended December 31, 2019	Balance at January 1, 2019		Initiatives charged to expense		Adjustment for the impact of ASC 842 adoption			Cash payments			Balance at December 31, 2019
Severance	$	1,910	$	5,076	$	—		$	(6,577	)	$	409
Facilities	771		156		(771		)	(156		)	—
	$	2,681	$	5,232	$	(771	)	$	(6,733	)	$	409



Year ended December 31, 2018	Balance at January 1, 2018		Initiatives charged to expense		Adjustments for changes in estimate			Cash payments			Balance at December 31, 2018
Severance	$	7,595	$	14,735	$	(5	)	$	(20,415	)	$	1,910
Facilities	—		1,399		—			(628		)	771
	$	7,595	$	16,134	$	(5	)	$	(21,043	)	$	2,681

Summaries of the GENBAND Restructuring Initiative accrual activity for the years ended December 31, 2019 and 2018 are as follows (in thousands):



Year ended December 31, 2019	Balance at January 1, 2019		Adjustment for the impact of ASC 842 adoption			Balance at December 31, 2019
Facilities	$	117	$	(117	)	$	—



Year ended December 31, 2018	Balance at January 1, 2018		Adjustments for changes in estimate		Cash payments			Balance at December 31, 2018
Severance	$	1,916	$	487	$	(2,403	)	$	—
Facilities	205		399		(487		)	117
	$	2,121	$	886	$	(2,890	)	$	117

Summaries of the 2016 Restructuring Initiative accrual activity for the years ended December 31, 2019 and 2018 are as follows (in thousands):



Year ended December 31, 2019	Balance at January 1, 2019		Cash payments			Balance at December 31, 2019
Facilities	$	58	$	(58	)	$	—



Year ended December 31, 2018	Balance at January 1, 2018		Cash payments			Balance at December 31, 2018
Facilities	$	95	$	(37	)	$	58

Summaries of the Taqua Restructuring Initiative accrual activity for the years ended December 31, 2019 and 2018 are as follows (in thousands):



Year ended December 31, 2019	Balance at January 1, 2019		Adjustment for the impact of ASC 842 adoption			Balance at December 31, 2019
Facilities	$	33	$	(33	)	$	—



Year ended December 31, 2018	Balance at January 1, 2018		Cash payments			Balance at December 31, 2018
Facilities	$	365	$	(332	)	$	33

A summary of the 2019 Restructuring Initiative accrual activity, excluding the accelerated amortization of lease assets, for the year ended December 31, 2019 is as follows (in thousands):



	Balance at January 1, 2019		Initiatives charged to expense		Cash payments			Balance at December 31, 2019
Severance	$	—	$	6,103	$	(3,993	)	2,110
Facilities	—		1,372		(381		)	991
	$	—	$	7,475	$	(4,374	)	$	3,101

The components of Restructuring and related expense recorded in the years ended December 31, 2018 and 2017 were as follows (in thousands):



	Year ended December 31,
	2018		2017
Severance and related costs	15,217		8,925
Facilities	1,798		511
	$	17,015	$	9,436

The components of restructuring and related expense for the year ended December 31, 2019 were as follows (in thousands):



Severance and related costs	$	11,179
Variable and other facilities-related costs	1,528
Accelerated amortization of lease assets due to cease-use	3,692
	$	16,399