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Severance Costs
6 Months Ended
Jun. 30, 2023
Restructuring and Related Activities [Abstract]  
Severance Costs Severance Costs
We incurred severance costs during the first half of 2023 due to the reduction of headcount, as we shift our business to a capital-light model. Severance costs are recorded in selling, general and administrative expenses in the condensed consolidated statements of operations, with an immaterial amount recorded in cost of sales, and in accrued salaries, wages, and employee benefits in our condensed consolidated balance sheets.
Severance costs in our condensed consolidated statements of operations were as follows (in thousands):
Three Months Ended
June 30,
Six Months Ended
June 30,
2023202220232022
Direct-to-Consumer$756 $— $1,127 $— 
Corporate10 141 1,221 141 
Digital Subscriptions and Content— 582 39 582 
Licensing36 53 
Total$802 $731 $2,440 $731 
The following is a reconciliation of the beginning and ending severance costs balances recorded in accrued salaries, wages, and employee benefits in our condensed consolidated balance sheets (in thousands):
Employee Separation Costs
Balance at December 31, 2022$1,192 
Costs incurred and charged to expense2,440 
Costs paid or otherwise settled(2,096)
Balance at June 30, 2023$1,536