Restructuring and Related Charges (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2019 and 2020 (in thousands):

			Severance and Other Employee Separation Costs
	Lease and Related Costs, Net		CEC Integration Plan		2020 Restructuring Plan		Total
Balance at December 31, 2018	$	6,540	$	14,347	$	—	$	20,887
Restructuring and other charges(1)	—		2,334		—		2,334
Payments	—		(7,841)		—		(7,841)
Adjustments(2)	(6,540)		—		—		(6,540)
Balance at September 30, 2019	$	—	$	8,840	$	—	$	8,840
Balance at December 31, 2019(3)	$	—	$	8,283	$	—	$	8,283
Restructuring and other charges(1)	—		—		4,024		4,024
Payments	—		(5,401)		(34)		(5,435)
Adjustments	—		—		—		—
Balance at September 30, 2020(3)	$	—	$	2,882	$	3,990	$	6,872

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(1)Restructuring and other charges were $0.2 million and $2.3 million for the three and nine months ended September 30, 2019, respectively, and $4.0 million for the three and nine months ended September 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 $6.9 million as of December 31, 2019 and September 30, 2020, respectively, which are included in accounts payable and accrued expenses. The long-term portion is included in other long-term liabilities.