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CHARGES FOR INTEGRATION AND RESTRUCTURING
 6 Months Ended
Jun. 30, 2020
Restructuring and Related Activities [Abstract]  
CHARGES FOR INTEGRATION AND RESTRUCTURING CHARGES FOR INTEGRATION AND RESTRUCTURING
During 2020, we have incurred and accrued for termination benefits (primarily severance) and accelerated share-based payment costs based upon actual and expected qualifying terminations of certain employees as a result of restructuring decisions made concurrent with and subsequent to the Mergers. We have also incurred non-recurring professional services costs for investment banking, legal, consulting, accounting and certain other fees directly attributable to our merger with Pope Resources.
A summary of the charges for integration and restructuring related to our merger with Pope Resources is presented below:
Three Months EndedSix Months Ended
June 30, 2020June 30, 2020
Termination benefits$581  $581  
Acceleration of share-based compensation related to qualifying terminations (Note 18)
232  232  
Professional services10,967  13,314  
Other integration and restructuring costs1,718  1,858  
Total integration and restructuring charges related to our merger with Pope Resources$13,498  $15,985  

Changes in accrued severance related to restructuring during the three and six months ended June 30, 2020 were as follows:

Three Months EndedSix Months Ended
June 30, 2020June 30, 2020
Accrued severance as of March 31, 2020—  —  
Charges581  581  
Payments(334) (334) 
Accrued severance as of June 30, 2020$247  $247  

Accrued severance is recorded within “Accrued Payroll and Benefits” in our Consolidated Balance Sheets. The majority of the accrued severance balance as of June 30, 2020 is expected to be paid within one year.