v3.24.2.u1

Restructuring Charges (Tables) | 6 Months Ended
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Jun. 30, 2024
Restructuring and Related Activities [Abstract] |
Schedule Of Restructuring Charges By Reportable Segment | The following tables present restructuring charges by reportable segment on the Company’s condensed consolidated statements of operations for the periods indicated.
| Three Months Ended June 30, 2024 |  | Three Months Ended June 30, 2023
| Degree Program Segment |  | Alternative Credential Segment |  | Degree Program Segment |  | Alternative Credential Segment
| (in thousands)
Leadership and organizational structure changes |  |  |  |  |  |  |
Severance and severance-related costs | $ | 3,951 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Lease and lease-related charges | 1,398 |  |  | — |  |  | — |  |  | — |
| 5,349 |  |  | — |  |  | — |  |  | — |
2022 Strategic Realignment Plan |  |  |  |  |  |  |
Severance and severance-related costs | — |  |  | — |  |  | — |  |  | — |
Lease and lease-related charges | 1,956 |  |  | 717 |  |  | 2,129 |  |  | 682 |
Professional and other fees relating to restructuring activities | — |  |  | — |  |  | 404 |  |  | — |
Other* | — |  |  | — |  |  | 13 |  |  | — |
| 1,956 |  |  | 717 |  |  | 2,546 |  |  | 682 |
Other restructuring charges** | 384 |  |  | — |  |  | 373 |  |  | 21 |
Total restructuring charges | $ | 7,689 |  |  | $ | 717 |  |  | $ | 2,919 |  |  | $ | 703 |
| Six Months Ended June 30, 2024 |  | Six Months Ended June 30, 2023
| Degree Program Segment |  | Alternative Credential Segment |  | Degree Program Segment |  | Alternative Credential Segment
| (in thousands)
Leadership and organizational structure changes |  |  |  |  |  |  |
Severance and severance-related costs | $ | 5,091 |  |  | $ | 308 |  |  | $ | — |  |  | $ | — |
Lease and lease-related charges | 1,398 |  |  | — |  |  | — |  |  | — |
| 6,489 |  |  | 308 |  |  | — |  |  | — |
2022 Strategic Realignment Plan |  |  |  |  |  |  |
Severance and severance-related costs | — |  |  | — |  |  | 1,231 |  |  | — |
Lease and lease-related charges | 3,967 |  |  | 1,459 |  |  | 4,272 |  |  | 1,441 |
Professional and other fees relating to restructuring activities | — |  |  | 119 |  |  | 744 |  |  | — |
Other* | — |  |  | — |  |  | 26 |  |  | — |
| 3,967 |  |  | 1,578 |  |  | 6,273 |  |  | 1,441 |
Other restructuring charges** | 791 |  |  | — |  |  | 753 |  |  | 30 |
Total restructuring charges | $ | 11,247 |  |  | $ | 1,886 |  |  | $ | 7,026 |  |  | $ | 1,471 |
* |  | Includes the acceleration of certain technology and content development costs.
** |  | Includes severance and severance-related costs and lease-related charges.
Schedule Of Adjustments To The Accrued Restructuring Liability | The following table presents the additions and adjustments to the accrued restructuring liability on the Company’s condensed consolidated balance sheets for the periods indicated.
|  | Balance as of December 31, 2023 |  | Additional Costs |  | Cash Payments |  | Balance as of June 30, 2024
| (in thousands)
Leadership and organizational structure changes |  |  |  |  |  |  |  |
Severance and severance-related costs |  | $ | 9,779 |  |  | $ | 5,025 |  |  | $ | (8,907) |  |  | $ | 5,897 |
2022 Strategic Realignment Plan |  |  |  |  |  |  |  |
Severance and severance-related costs |  | 4,093 |  |  | 107 |  |  | (3,595) |  |  | 605 |
Professional and other fees relating to restructuring activities |  | 363 |  |  | 191 |  |  | (558) |  |  | (4) |
Lease and lease-related charges |  | 28 |  |  | 7,614 |  |  | (7,214) |  |  | 428 |
Other severance and severance-related costs |  | 243 |  |  | — |  |  | (243) |  |  | — |
Total restructuring |  | $ | 14,506 |  |  | $ | 12,937 |  |  | $ | (20,517) |  |  | $ | 6,926 |

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- Definition Tabular 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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