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CHARGES FOR INTEGRATION AND RESTRUCTURING
3 Months Ended
Mar. 31, 2021
Restructuring and Related Activities [Abstract]  
CHARGES FOR INTEGRATION AND RESTRUCTURING CHARGES FOR INTEGRATION AND RESTRUCTURING
During 2020, we 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 merger with Pope Resources. We also incurred non-recurring professional services costs for investment banking, legal, consulting, accounting and certain other fees directly attributable to the merger with Pope Resources.
A summary of the charges for integration and restructuring related to the merger with Pope Resources is presented below:
Three Months Ended
March 31,
20212020
Professional services— $2,347 
Other integration and restructuring costs— 140 
Total integration and restructuring charges related to the merger with Pope Resources— $2,487 

Changes in accrued severance related to restructuring during the three months ended March 31, 2021 were as follows:
Three Months Ended
March 31, 2021
Accrued severance as of December 31, 2020$112 
Payments(53)
Accrued severance as of March 31, 2021$59 

Accrued severance is recorded within “Accrued Payroll and Benefits” in our Consolidated Balance Sheets. The majority of the accrued severance balance as of March 31, 2021 is expected to be paid within one year.