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Restructuring | 9 Months Ended
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Sep. 30, 2025
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring LivePerson has undertaken several restructuring initiatives to realign the Company’s cost structure with its current business model, a changing competitive environment and changes in the Company’s commercial performance. During the three months ended September 30, 2025, the Company initiated a new restructuring plan (the “2025 Restructuring Plan”) to reduce cash expenditures to align with the Company’s current commercial performance resulting in a charge of $9.3 million for the quarter. Such costs primarily include severance and other compensation costs and are recorded in Restructuring costs in the condensed consolidated statements of operations. The Company expects the restructuring activities to be substantially completed by the end of fiscal 2025. The following table presents the detail of the liability for the Company’s restructuring costs, which is included in Accrued expenses and other current liabilities within the condensed consolidated balance sheets as of September 30, 2025 and December 31, 2024:
| September 30, 2025 |  | December 31, 2024
| (In thousands)
Balance, beginning of the year | $ | 3,028 |  |  | $ | 2,076 |
Severance and other associated costs | 11,178 |  |  | 12,356 |
IT contract termination costs | — |  |  | (1,217) |
Cash payments | (6,414) |  |  | (10,187) |
Balance, end of period | $ | 7,792 |  |  | $ | 3,028 |
The following table presents the detail of expenses for the Company’s restructuring costs for the three and nine months ended September 30, 2025 and 2024:
| Three Months Ended |  | Nine Months Ended
| September 30, |  | September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
| (In thousands) |  | (In thousands)
Severance and other associated costs | $ | 9,312 |  |  | $ | 1,448 |  |  | $ | 11,178 |  |  | $ | 8,444 |
IT contract termination costs | — |  |  | — |  |  | — |  |  | (568) |
Total restructuring costs | $ | 9,312 |  |  | $ | 1,448 |  |  | $ | 11,178 |  |  | $ | 7,876 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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