Restructuring and other charges, net includes restructuring charges (credits) and impairment and accretion expense charges related to the lease assets of exited facilities. Refer to Note 14. Leases for additional information about exited facilities.

In the three months ended June 30, 2022, restructuring and other charges, net totaled $4.5 million, of which $5.1 million is attributable to other charges for professional fees included in restructuring related to our SaaS transformation, offset by a $0.6 million credit, primarily attributable to sublease income and the reversal of lease liabilities related to exited lease facilities. We made cash payments related to restructuring and other charges of $9.5 million ($6.2 million related to employee charges, $2.5 million in payments for other professional fees included in restructuring related to our SaaS transformation, and $0.8 million in net payments for variable costs related to restructured facilities).

In the nine months ended June 30, 2022, restructuring and other charges, net totaled $36.9 million of which $32.8 million is attributable to restructuring charges, $5.1 million is attributable to other charges for professional fees included in restructuring related to our SaaS transformation, offset by a $1.0 million credit attributable to sublease income and the reversal of lease liabilities related to exited lease facilities. We made cash payments related to restructuring charges of $36.6 million ($32.0 million related to employee charges, $2.5 million in payments for other professional fees included in restructuring related to our SaaS transformation, and $2.1 million in net payments for variable costs related to restructured facilities).

In the three and nine months ended June 30, 2021, restructuring and other charges, net totaled $(0.1) million and $0.6 million, respectively, which is attributable to restructuring charges and impairment and accretion expense related to exited facilities.

In the first quarter of 2022, we committed to a plan to restructure our workforce and consolidate select facilities to align our customer facing and product-related functions with the SaaS industry best practices and accelerate the opportunity for our on-premise customers to move to the cloud. The restructuring plan resulted in charges of $0.1 million and $33.6 million in the third quarter and first nine months of 2022, primarily associated with the termination benefits of approximately 330 employees. We are anticipating total restructuring charges for this plan to be approximately $37 million.

In the first quarter of 2020, we initiated a restructuring program as part of a realignment associated with expected synergies and operational efficiencies related to the Onshape acquisition. The restructuring plan resulted in charges of $30.8 million through fiscal year 2020 for termination benefits associated with approximately 250 employees. During the nine months ended June 30, 2022 and June 30, 2021, we incurred credits of $0.1 million and charges of $0.2 million, respectively, in connection with this restructuring plan.

The following table summarizes restructuring accrual activity for the nine months ended June 30, 2022:


(in thousands)	Employee Severance and Related Benefits			Facility Closures and Related Costs			Total
Accrual, October 1, 2021	$	1,981		$	3,505		$	5,486
Charges to operations, net		33,471			(721	)		32,750
Cash disbursements		(31,965	)		(2,159	)		(34,124	)
Foreign exchange impact		(550	)		—			(550	)
Accrual, June 30, 2022	$	2,937		$	625		$	3,562

The following table summarizes restructuring accrual activity for the nine months ended June 30, 2021:


(in thousands)	Employee Severance and Related Benefits			Facility Closures and Related Costs			Total
Accrual, October 1, 2020	$	3,992		$	5,995		$	9,987
Charges to operations, net		162			183			345
Cash disbursements		(3,925	)		(2,303	)		(6,228	)
Foreign exchange impact		33			17			50
Accrual, June 30, 2021	$	262		$	3,892		$	4,154

The accrual for employee severance and related benefits is included in accrued compensation and benefits in the Consolidated Balance Sheets.

The accrual for facility closures and related costs is included in accrued expenses and other current liabilities in the Consolidated Balance Sheets.