RESTRUCTURING AND OTHER EXPENSE

6 Months Ended

Jun. 30, 2020

Restructuring and Related Activities [Abstract]

Restructuring

Beginning in the first quarter of 2016, the Company commenced restructuring initiatives that were intended to simplify the Company's organizational structure ("2016 Restructuring Plan").


The following table summarizes the activity for the 2016 Restructuring Plan:
	Severance and Other Employee Related Costs		Facility Realignment and Other Costs		Total
Accrual balance at December 31, 2019	$	1,676	$	2,332	$	4,008
Restructuring charges	—		2,059		2,059
Payments and other	(1,639)		(1,813)		(3,452)
Accrual balance at June 30, 2020	$	37	$	2,578	$	2,615

Cumulative costs to date relating to 2016 Restructuring Plan amounted to $436,984.

In May 2019, the Company commenced another restructuring initiative to further simplify the Company's organization structure ("2019 Restructuring Plan").


The following table summarizes the activity for the 2019 Restructuring Plan:
	Severance and Other Employee Related Costs
Accrual balance at December 31, 2019	$	37,946
Restructuring charges	3,180
Payments and other	(18,186)
Accrual balance at June 30, 2020	$	22,940

Cumulative costs to date relating to the 2019 Restructuring Plan amounted to $45,895.

Restructuring and other expense for the three and six months ended June 30, 2020 also includes $40,128 related to contractual payments for terminated employees. As of June 30, 2020, the outstanding amount due to terminated employees amounted to $29,735 and is reflected in accrued employee related costs in our consolidated balance sheet.

In addition, the Company recorded restructuring charges of $611 and $2,316 for the three and six months ended June 30, 2020, and $147 and $8,696, for the three and six months ended June 30, 2019, respectively, related primarily to the impairment of right-of-use operating lease assets, included in the Company's restructuring initiatives, as their carrying amount was not recoverable and exceeded their fair value.

Transaction Costs

For the three and six months ended June 30, 2020, the Company incurred transaction costs of $88 and $577, respectively, related to certain transactions not related to the Company's operations. The Company recorded transaction costs of $574 and $970 for the three and six months ended June 30, 2019, respectively, primarily related to costs incurred in connection with the Company's acquisition of Cheddar, Inc.