Restructuring Charges

3 Months Ended

Mar. 31, 2020

Restructuring and Related Activities [Abstract]

Restructuring Charges

Note 9 Restructuring Charges

Restructuring and other charges in 2020 and 2019 consist of costs associated with the ongoing reorganization of our business operations and expense re-alignment efforts, which primarily relate to severance costs due to workforce reductions. Included in employee separation costs was restructuring expense of $0.1 million related to and reported in the Napster segment.

Restructuring charges are as follows (in thousands):

	Employee Separation and Other Costs
Costs incurred and charged to expense for the three months ended March 31, 2020	$	209
Costs incurred and charged to expense for the three months ended March 31, 2019	$	167

Changes to the accrued restructuring liability (which is included in Accrued royalties, fulfillment and other current liabilities) for 2020 are as follows (in thousands):

	Employee Separation Costs		Asset Related and Other Costs		Total
Accrued liability at December 31, 2019	$	322	$	174	$	496
Costs incurred and charged to expense for the three months ended March 31, 2020, excluding noncash charges	239		—		239
Cash payments	(341)		(174)		(515)
Accrued liability at March 31, 2020	$	220	$	—	$	220