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Restructuring
9 Months Ended
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 costs11,178 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 EndedNine Months Ended
September 30,September 30,
2025202420252024
(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