The Company recorded restructuring and related expense aggregating $10.8 million, $11.7 million and $16.2 million in the years ended December 31, 2022, 2021 and 2020, respectively. Restructuring and related expense includes restructuring expense (primarily severance and related costs), estimated future variable lease costs for vacated properties with no intent or ability of sublease, and accelerated rent amortization expense.

For restructuring events that involve lease assets and liabilities, the Company applies lease reassessment and modification guidance and evaluates the right-of-use assets for potential impairment. If the Company plans to exit all or distinct portions of a facility and does not have the ability or intent to sublease, the Company will accelerate the amortization of each of those lease components through the vacate date. The accelerated amortization is recorded as a component of Restructuring and related expense in the Company's consolidated statements of operations. Related variable lease expenses will continue to be expensed as incurred through the vacate date, at which time the Company will reassess the liability balance to ensure it appropriately reflects the remaining liability associated with the premises and record a liability for the estimated future variable lease costs.

Accelerated amortization of lease assets is recognized from the date that the Company commences the plan to fully or partially vacate a facility, for which there is no intent or ability to enter into a sublease, through the final vacate date. Amounts of accelerated rent amortization that are included as a component of restructuring and related expense are not included in the tables below, as the liability for the total lease payments for each respective facility is included as a component of Operating lease liabilities in the Company's consolidated balance sheets at December 31, 2022 and 2021, both current and noncurrent (see Note 20). The Company may incur additional future expense if it is unable to sublease other locations included in the Facilities Initiative.


	Year ended December 31,
	2022		2021		2020
Severance and related costs	$	5,230	$	4,618	$	12,025
Variable and other facilities-related costs	3,992		5,710		3,605
Accelerated amortization of lease assets due to cease-use	1,611		1,325		605
	$	10,833	$	11,653	$	16,235

Accelerated amortization of lease assets is recognized from the date that the Company commences the plan to fully or partially vacate a facility, for which there is no intent or ability to enter into a sublease, through the final vacate date. The liability for the total lease payments for each respective facility is included as a component of Operating lease liabilities in the Company's consolidated balance sheets at December 31, 2022 and 2021, both current and noncurrent (see Note 20). The Company may incur additional future expense if it is unable to sublease other locations included in its restructuring initiatives.

On February 14, 2022, the Company's Board of Directors approved a strategic restructuring program (the "2022 Restructuring Plan") to streamline the Company's operations in order to support the Company's investment in critical growth areas. The 2022 Restructuring Plan is expected to include, among other things, charges related to a consolidation of facilities and a workforce reduction. Any positions eliminated in countries outside the United States are subject to local law and consultation requirements.

The Company recorded restructuring and related expense of $10.2 million in connection with the 2022 Restructuring Initiative in the year ended December 31, 2022. The amount for the year ended December 31, 2022 was comprised of $5.3 million for severance and related costs for approximately 70 employees, $3.3 million for variable and other facilities-related costs and $1.6 million for accelerated amortization of lease assets no longer being used with no ability or intent to sublease. The Company estimates that it will record approximately $8.0 million of future expense under the 2022 Restructuring Plan. A summary of the 2022 Restructuring Plan accrual activity for the year ended December 31, 2022 is as follows (in thousands):


	Balance at January 1, 2022		Initiatives charged to expense		Cash payments		Net transfer to operating lease accounts		Balance at December 31, 2022
Severance	$	—	$	5,287	$	(4,123)	$	—	$	1,164
Variable and other facilities-related costs	—		3,299		(2,409)		—		890
Accelerated amortization of lease assets due to cease-use	—		1,611		—		(1,611)		—
	$	—	$	10,197	$	(6,532)	$	(1,611)	$	2,054

In 2020, the Company implemented a restructuring plan to eliminate certain positions and redundant facilities, primarily in connection with the ECI Acquisition, to further streamline the Company's global footprint and improve its operations (the "2020 Restructuring Initiative"). The 2020 Restructuring Initiative includes facility consolidations and a reduction in workforce. In connection with this initiative, the Company is eliminating functions arising from the ECI Acquisition and supporting its efforts to integrate the two companies.

The Company recorded restructuring and related expense of less than $0.1 million and $4.7 million in connection with the 2020 Restructuring Initiative in the years ended December 31, 2022 and 2021, respectively. The 2021 amount was comprised of $4.6 million for severance and related costs for approximately 60 employees and $0.1 million for variable and other facilities-related costs. The Company expects these amounts will be fully paid in 2023. The Company estimates that it will record nominal, if any, future expense under the 2020 Restructuring Initiative. Summaries of the 2020 Restructuring Initiative accrual activity for the years ended December 31, 2022 and 2021 are as follows (in thousands):


Year ended December 31, 2022	Balance at January 1, 2022		Initiatives charged to expense		Adjustments for changes in estimate		Cash payments		Balance at December 31, 2022
Severance	$	1,895	$	—	$	(57)	$	(1,782)	56
Facilities	60		34		—		(94)		—
	$	1,955	$	34	$	(57)	$	(1,876)	$	56


Year ended December 31, 2021	Balance at January 1, 2021		Initiatives charged to expense		Adjustments for changes in estimate		Cash payments		Balance at December 31, 2021
Severance	$	5,237	$	4,618	$	—	$	(7,960)	1,895
Facilities	1,256		742		(670)		(1,268)		60
	$	6,493	$	5,360	$	(670)	$	(9,228)	$	1,955

In June 2019, the Company implemented a restructuring plan to further streamline the Company's global footprint, improve its operations and enhance its customer delivery (the "2019 Restructuring Initiative"). The 2019 Restructuring Initiative includes facility consolidations, refinement of the Company's research and development activities, and a reduction in workforce. The facility consolidations under the 2019 Restructuring Initiative (the "Facilities Initiative") include a consolidation of the Company's North Texas sites into a single campus, housing engineering, customer training and support, and administrative functions, as well as a reduction or elimination of certain excess and duplicative facilities worldwide. In addition, the Company is substantially consolidating its global software laboratories and server farms into two lower cost North American sites. The Company continues to evaluate its properties included in the Facilities Initiative for accelerated amortization and/or right-of-use asset impairment. The Company expects that the actions under the Facilities Initiative will be completed in 2023.

In connection with the 2019 Restructuring Initiative, the Company recorded restructuring and related expense of $0.7 million, $7.0 million, and $2.3 million in the years ended December 31, 2022, 2021 and 2020, respectively. The amount recorded in 2022 was for facilities related costs. The amount recorded in 2021 was comprised of $5.7 million for variable and other facilities-related costs and $1.3 million of net expense for accelerated amortization of lease assets. The amount for accelerated amortization of lease assets includes income of $2.1 million related to a lease modification for one of the Company's restructured facilities. The amount recorded in 2020 was comprised of $0.5 million for severance and related costs for approximately 5 employees, $1.7 million for variable and other facilities-related costs and $0.1 million for accelerated amortization of lease assets. The Company estimates that it will record nominal, if any, future expense under the 2019 Restructuring Initiative.


Year ended December 31, 2022	Balance at January 1, 2022		Initiatives charged to expense		Net transfer to operating lease liability accounts				Cash payments				Balance at December 31, 2022
Severance	$	—	$	—	$	—			$	—			$	—
Facilities	1,594		658		—				(1,004)				1,248
	$	1,594	$	658	$	—	$	—	$	(1,004)	$	—	$	1,248


Year ended December 31, 2021	Balance at January 1, 2021		Initiatives charged to expense		Adjustments for changes in estimate		Net transfer to operating lease liability accounts		Cash payments		Balance at December 31, 2021
Severance	$	173	$	—	$	—	$	—	$	(173)	$	—
Facilities	766		9,006		(2,043)		(1,325)		(4,810)		1,594
	$	939	$	9,006	$	(2,043)	$	(1,325)	$	(4,983)	$	1,594

The current portions of accrued restructuring were $1.3 million and $1.9 million at December 31, 2022 and 2021, respectively, and are included as components of Accrued expenses in the consolidated balance sheets. The long-term portions of accrued restructuring are included as components of Other long-term liabilities in the consolidated balance sheets. The long-term portions of accrued restructuring were $2.0 million and $1.6 million at December 31, 2022 and 2021, respectively.