RESTRUCTURING AND INTEGRATION EXPENSE (Tables)

12 Months Ended

Dec. 31, 2021

Restructuring and Related Activities [Abstract]

Restructuring and integration expense is reflected on the consolidated statements of income (loss) as follows for the years ended December 31:


(in thousands)	2021		2020		2019
Total cost of revenue	$	4,197	$	3,465	$	3,562
Operating expenses	54,750		75,874		71,248
Restructuring and integration expense	$	58,947	$	79,339	$	74,810

Restructuring and integration expense was comprised of the following for the years ended December 31:


(in thousands)	2021		2020		2019
External consulting fees	$	26,676	$	44,096	$	45,638
Employee severance benefits	9,076		17,628		10,865
Internal labor	7,948		7,568		12,115
Other	15,247		10,047		6,192
Restructuring and integration expense	$	58,947	$	79,339	$	74,810

Changes in restructuring and integration accruals

Changes in our restructuring and integration accruals were as follows:


(in thousands)	Employee severance benefits		Operating lease obligations		Total
Balance, December 31, 2018	$	3,179	$	282	$	3,461
Charges	11,516		—		11,516
Reversals	(651)		—		(651)
Payments	(10,585)		—		(10,585)
Adoption of ASU No. 2016-02(1)	—		(282)		(282)
Balance, December 31, 2019	3,459		—		3,459
Charges	19,025		—		19,025
Reversals	(1,397)		—		(1,397)
Payments	(14,289)		—		(14,289)
Balance, December 31, 2020	6,798		—		6,798
Charges	10,897		—		10,897
Reversals	(1,821)		—		(1,821)
Payments	(10,202)		—		(10,202)
Balance, December 31, 2021	$	5,672	$	—	$	5,672

(1) Upon adoption of ASU No. 2016-02, Leasing, and related amendments on January 1, 2019, our operating lease obligation accrual was reversed and the related operating lease asset was analyzed for impairment in accordance with the new guidance.