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RESTRUCTURING AND FACILITIES CONSOLIDATION INITIATIVES (Tables)

9 Months Ended

Sep. 30, 2020

Restructuring and Related Activities [Abstract]

Summary of restructuring accrual activity

The components of Restructuring and related expense for the three and nine months ended September 30, 2020 and 2019 were as follows (in thousands):

			Three months ended												Nine months ended
			September 30, 2020						September 30, 2019						September 30, 2020						September 30, 2019
Severance and related costs			$	1,789					$	719					$	8,276					$	11,619
Variable and other facilities-related costs			1,501						$	1,052					2,380						1,370
Accelerated amortization of lease assets due to cease-use			—						$	601					70						3,459
			$	3,290					$	2,372					$	10,726					$	16,448

A summary of the 2020 Restructuring Initiative accrual activity for severance and related costs for the nine months ended September 30, 2020 is as follows (in thousands):

			Balance at January 1, 2020						Initiatives charged to expense																		Cash payments												Balance at September 30, 2020
Severance			$	—					$	7,691																	$	(3,375)											$	4,316
Facilities			—						999																		(79)												920
			$	—					$	8,690																	$	(3,454)											$	5,236

A summary of the 2019 Restructuring Initiative accrual activity for severance and related costs for the nine months ended September 30, 2020 is as follows (in thousands):

			Balance at January 1, 2020						Initiatives charged to expense						Adjustments for changes in estimate						Reclassify accelerated amortization to operating lease liabilities						Cash payments												Balance at September 30, 2020
Severance			$	2,110					$	723					$	(80)					$	—					$	(2,234)											$	519
Facilities			991						1,473						(22)						(70)						(1,573)												799
			$	3,101					$	2,196					$	(102)					$	(70)					$	(3,807)											$	1,318

A summary of the GENBAND Merger Restructuring Initiative accrual activity for the nine months ended September 30, 2020 is as follows (in thousands):

			Balance at January 1, 2020												Adjustments for changes in estimate												Cash payments												Balance at September 30, 2020
Severance			$	409											$	(58)											$	(351)											$	—

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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 http://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 http://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)
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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