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Restructuring charges | 12 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Restructuring charges | Restructuring charges Restructuring charges for each period were as follows:
|  | Year ended December 31,
(in thousands) |  |  |  | 2020 |  | 2019 |  | 2018
Cost of revenue |  |  |  | $ | 1,201 |  |  | $ | 54 |  |  | $ | 1,379 |
Research and development |  |  |  | 8,062 |  |  | 585 |  |  | 12,794 |
Sales and marketing |  |  |  | 10,684 |  |  | 314 |  |  | 5,291 |
General and administrative |  |  |  | 5,449 |  |  | 501 |  |  | 3,279 |
Total restructuring charges |  |  |  | $ | 25,396 |  |  | $ | 1,454 |  |  | $ | 22,743 |
Second quarter 2020 restructuring plan On April 14, 2020, the Company approved a restructuring plan to reduce future operating expenses, optimize its business model and address the impact of the COVID-19 pandemic. The restructuring provided for a reduction of the Company’s global workforce by approximately 20% and the consolidation of certain leased office facilities. Under the second quarter 2020 restructuring plan, the Company recorded restructuring charges of $25.5 million, including a $12.5 million right-of-use asset impairment primarily related to its headquarters campus, $7.3 million related to severance, and $5.8 million related to accelerated depreciation and other charges. The Company ceased using a portion of its headquarters campus in the third quarter of 2020 as part of the second quarter 2020 restructuring plan. The unused portion of the Company’s headquarters campus has its own identifiable expenses and is not dependent on other parts of the Company, and thus was considered its own asset group. As a result, the Company impaired a part of the carrying value of the related right-of-use asset to its estimated fair value using the discounted future cash flows method. The discounted future cash flows were determined based on future sublease rental rates, future sublease market conditions and a discount rate based on the weighted-average cost of capital. Based on the results of the Company’s assessment, the Company recognized a $12.3 million impairment, which was reflected as a restructuring expense, primarily in the operating expense financial statement line items in the Consolidated Statements of Operations. The following table provides a summary of the Company’s restructuring activities and the movement in the related liabilities recorded in accrued expenses and other current liabilities on the Consolidated Balance Sheets under the second quarter 2020 restructuring plan.
(in thousands) | Severance |  | Other |  | ROU Asset Impairment |  | Total
Restructuring liability as of December 31, 2019 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Restructuring charges | 7,287 |  |  | 5,800 |  |  | 12,460 |  |  | 25,547 |
Cash paid | (7,238) |  |  | (1,592) |  |  | — |  |  | (8,830) |
Non-cash reductions | — |  |  | (4,169) |  |  | (12,460) |  |  | (16,629) |
Restructuring liability as of December 31, 2020 | $ | 49 |  |  | $ | 39 |  |  | $ | — |  |  | $ | 88 |
First quarter 2017 restructuring plan On March 15, 2017, the Company approved a restructuring plan to reduce future operating expenses and further align resources around its long-term business strategy. The restructuring provided for a reduction of the Company’s global workforce by approximately 17% and the consolidation of certain leased office facilities. Under the first quarter 2017 restructuring plan, the Company recorded restructuring charges of $23.1 million, including $10.3 million related to severance, and $12.8 million related to accelerated depreciation and other charges. The actions associated with the first quarter 2017 restructuring plan were substantially completed by the fourth quarter of 2017. The following table provides a summary of the Company’s restructuring activities and the movement in the related liabilities recorded in accrued expenses and other current liabilities, and other long-term liabilities on the Consolidated Balance Sheets under the first quarter 2017 restructuring plan.
(in thousands) | Severance |  | Other |  | Total
Restructuring liability as of December 31, 2017 | — |  |  | 3,550 |  |  | 3,550 |
Restructuring charges (1) | — |  |  | 4,783 |  |  | 4,783 |
Cash paid | — |  |  | (3,293) |  |  | (3,293) |
Non-cash charges | — |  |  | 627 |  |  | 627 |
Restructuring liability as of December 31, 2018 | — |  |  | 5,667 |  |  | 5,667 |
Restructuring charges (1) | — |  |  | 1,395 |  |  | 1,395 |
Cash paid | — |  |  | (2,257) |  |  | (2,257) |
Non-cash reductions | — |  |  | (335) |  |  | (335) |
Restructuring liability as of December 31, 2019 | $ | — |  |  | $ | 4,470 |  |  | $ | 4,470 |
Restructuring charges (1) | — |  |  | (57) |  |  | (57) |
Cash paid | — |  |  | (3,559) |  |  | (3,559) |
Restructuring liability as of December 31, 2020 | $ | — |  |  | $ | 854 |  |  | $ | 854 |
(1) Includes lease termination charges, which is included in accrued expenses and other current liabilities in the accompanying consolidated balance sheets, and totaled $0.9 million as of December 31, 2020.

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- Definition The entire 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 No definition available. + Details
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