On January 25, 2024, the Company announced a workforce reduction plan intended to reduce operating costs, improve operating margins, and continue advancing the Company’s ongoing commitment to profitable growth. The workforce reduction plan impacted approximately 6% of the Company’s full-time employees.

Restructuring charges incurred in connection with the workforce reduction plan during the three and six months ended June 30, 2024 were as follows:


	Three Months Ended June 30, 2024		Six Months Ended June 30, 2024
	(in thousands)
Cost of revenue:
Subscription	$	(3)	$	7
Sales and marketing	947		6,518
Research and development	(26)		708
General and administrative	61		809
	$	979	$	8,042

The table above does not include immaterial amounts related to leases recorded to restructuring charges during the three and six months ended June 30, 2024.

The workforce reduction plan was substantially complete by the end of the second quarter of 2024. The following table summarizes our restructuring liability included in accrued liabilities in the condensed consolidated balance sheet (in thousands):


Balance, December 31, 2023	$	351
Restructuring charges	8,042
Cash payments	(7,962)
Balance, June 30, 2024	$	431