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Restructuring and Related Charges (Tables)
6 Months Ended
Jun. 30, 2020
Restructuring and Related Activities [Abstract]  
Schedule of restructuring liability by type of cost
The following details the changes in the Company’s restructuring liability during the six months ended June 30, 2019 and 2020 (in thousands):
 
Lease and Related Costs, Net
 
Severance and Other Employee
 Separation Costs
 
Total
Balance at December 31, 2018
$
6,540

 
$
14,347

 
$
20,887

Restructuring and other charges(1)

 
2,086

 
2,086

Payments

 
(5,764
)
 
(5,764
)
Adjustments(2)
(6,540
)
 

 
(6,540
)
Balance at June 30, 2019
$

 
$
10,669

 
$
10,669

 
 
 
 
 
 
Balance at December 31, 2019(3)
$

 
$
8,283

 
$
8,283

Restructuring and other charges(1)

 

 

Payments

 
(3,986
)
 
(3,986
)
Adjustments

 

 

Balance at June 30, 2020(3)
$

 
$
4,297

 
$
4,297

_____________________________________
(1) 
Restructuring and other charges were $0.2 million and $2.1 million for the three and six months ended June 30, 2019, respectively. Restructuring and other charges are included in Merger and integration costs on the unaudited condensed consolidated statements of income. There were no restructuring and other charges for the three and six months ended June 30, 2020.
(2) 
Adjustments represent the impact of adopting ASC 842 on January 1, 2019. In accordance with ASC 842, the lease related restructuring liability balance as of December 31, 2018 was netted against the initial ROU lease asset recognized upon adoption. Asset retirement obligations related to these restructured properties are also included in the adjustments amount.
(3) 
The current portion of restructuring liabilities was $6.4 million and $3.9 million as of December 31, 2019 and June 30, 2020, respectively, which are included in accounts payable and accrued expenses. The long-term portion is included in other long-term liabilities.