During fiscal year 2020, the Company announced a restructuring plan to drive enhanced profitability, focus the business on its strategic assets and redesign the organization to be the appropriate size to compete and thrive. This includes a reduction-in-force, a reduction in leased office spaces and the sale of non-strategic assets.

The following table summarizes the restructuring costs recognized in the Consolidated Statements of Operations for the fiscal years ended May 26, 2024, May 28, 2023 and May 29, 2022:


(In thousands)	Year Ended
	May 26, 2024		May 28, 2023		May 29, 2022
Asset write-off costs	$	—	$	—	$	3,127
Employee severance and benefit costs	234		2,542		405
Lease costs	1,036		96		2,072
Other restructuring costs	386		1,546		2,755
Total restructuring costs	$	1,656	$	4,184	$	8,359

Asset write-off costs are costs related to impairment or disposal of property and equipment as part of the Company’s restructuring plan to drive enhanced profitability, focus the business on its strategic assets and redesign the organization to be the appropriate size to compete and thrive.

The Company leased an office for Curation located in Santa Maria, California (the “Santa Maria Office”). During the third quarter of fiscal year 2022, the Company approved a plan to explore opportunities to sub lease its Santa Maria Office. The Company recognized a $5.3 million impairment loss ($3.7 million included in asset write-off costs related to leasehold improvements impairment and $1.6 million included in lease costs related to right-of-use asset impairment) for the year ended May 29, 2022.

Employee severance and benefit costs are costs incurred as a result of reduction-in-force driven by our restructuring plan and closure of offices and facilities. These costs were driven primarily by a reduction-in-force related to our Curation Foods business.

During the third quarter of fiscal year 2024, the Company recognized $1.4 million in lease costs primarily as a result of an impairment of an ROU asset on the Santa Maria Office. Also in the third quarter of fiscal year 2024, the Company vacated the Santa Maria Office and recognized a $0.7 million net reduction in lease costs estimated for contractual amounts owed under the terminated lease, net of estimated liabilities of $0.6 million that are accrued in other accrued liabilities.

Other restructuring costs primarily related to consulting costs to execute the Company’s restructuring plan to drive enhanced profitability, focus the business on its strategic assets, and redesign the organization to be the appropriate size to compete and thrive.

The following table summarizes the restructuring costs recognized in the Company’s Consolidated Statements of Operations since inception of the restructuring plan in fiscal year 2020 through the fiscal year ended May 26, 2024, excluding discontinued operations:



(In thousands)	Total
Asset write-off costs	$	13,893
Employee severance and benefit costs	4,333
Lease costs	5,150
Other restructuring costs	8,236
Total restructuring costs	$	31,612

The following table presents the movement of the restructuring liability from May 28, 2023 through May 26, 2024, within current liabilities in the Consolidated Balance Sheets:



(In thousands)	May 28, 2023		Expense		Payments		Other (1)		May 26, 2024
Employee severance and benefit	$	1,600	$	234	$	(1,617)	$	—	$	217
Lease	257		587		(129)		3,575		4,290
Other restructuring	1,140		386		(1,262)		—		264
	$	2,997	$	1,207	$	(3,008)	$	3,575	$	4,771

(1) The increase to the restructuring liability of $3.6 million relates terminated lease obligations in connection with the exit of a leased property when the Company relocated its headquarters to Minnesota.