In February 2022, the Company announced a new strategic business plan that included a restructuring of its business to discontinue Spok Go, eliminate all associated costs and optimize the Company’s existing structure to drive continued cost improvement.

As part of the restructuring program, the Company eliminated 176 positions, primarily in research and development, and also in professional services, selling and marketing, and back-office support functions.

For the three months ended March 31, 2022, the Company incurred total severance and restructuring costs of $4.5 million related to the restructuring program, which are included within the Condensed Consolidated Statement of Operations. These costs are as follows:


	For the Three Months Ended March 31,
(Dollars in thousands)	2022

Severance and personnel related costs	$	3,997
Contractual terminations	498
Total severance and restructuring costs	$	4,495

A summary of activity for the three months ended March 31, 2023 and 2022, for restructuring-related liabilities associated with the strategic business plan, which is included within accrued compensation and benefits and other current liabilities within the Condensed Consolidated Balance Sheet, is as follows:


	(Dollars in thousands)

Balance at December 31, 2021	$	—
Restructuring and other charges	4,495
Payments	(34)
Non-cash adjustment	(124)
Balance at March 31, 2022	$	4,337