Restructuring and other charges, net includes restructuring charges (credits), headquarters relocation charges, and impairment and accretion expense charges related to the lease assets of exited facilities. Refer to Note 19. Leases for additional information about exited facilities.

In 2022, Restructuring and other charges, net totaled $36.2 million, of which $32.4 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 $1.3 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 $40.8 million ($34.0 million related to employee charges, $2.5 million in payments for other professional fees included in restructuring related to our SaaS transformation, and $4.3 million in net payments for variable costs related to restructured facilities).

In 2021, Restructuring and other charges, net totaled $2.2 million, of which $2.1 million was attributable to restructuring charges and $0.1 million was attributable to impairment and accretion expense related to exited lease facilities. We made cash payments related to restructuring charges of $6.7 million ($3.9 million related to the 2020 restructuring and $2.8 million in rent payments for the restructured facilities).

In 2020, Restructuring and other charges, net totaled $32.7 million, of which $26.4 million was attributable to restructuring charges, $5.6 million was attributable to impairment and accretion expense related to exited lease facilities, and $0.7 million was attributable to accelerated depreciation related to the planned exit of a facility. We made cash payments related to restructuring charges of $31.5 million ($27.3 million related to the 2020 restructuring, $3.9 million related to the 2019 restructuring, and $0.3 million related to a prior restructuring).

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-premises customers to move to the cloud. The restructuring plan resulted in charges of $33.1 million in 2022, primarily associated with the termination of benefits for approximately 330 employees.

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. In the year ended September 30, 2022 and 2021, we recorded a credit of $0.1 million and a charge of $0.2 million, respectively, related to this restructuring plan.

The following table summarizes restructuring accrual activity for the three years ended September 30, 2022:


(in thousands)	Employee severance and related benefits			Facility closures and other costs			Consolidated total
Balance, September 30, 2019	$	298		$	30,788		$	31,086
ASC 842 adoption		—			(16,462	)		(16,462	)
Charges (credits) to operations, net		30,690			(4,263	)		26,427
Cash disbursements		(27,256	)		(4,246	)		(31,502	)
Other non-cash		—			164			164
Foreign exchange impact		260			14			274
Balance, September 30, 2020		3,992			5,995			9,987
Charges to operations, net		1,887			249			2,136
Cash disbursements		(3,925	)		(2,756	)		(6,681	)
Foreign exchange impact		27			17			44
Balance, September 30, 2021		1,981			3,505			5,486
Charges (credits) to operations, net		32,971			(561	)		32,410
Cash disbursements		(34,023	)		(2,355	)		(36,378	)
Foreign exchange impact		(583	)		—			(583	)
Balance, September 30, 2022	$	346		$	589		$	935

As of September 30, 2022 and 2021, the accrual for employee severance and related benefits was included in Accrued compensation and benefits in the Consolidated Balance Sheets.

As of September 30, 2022, the accrual for facility closures and related costs was included in Accrued expenses and other current liabilities in the Consolidated Balance Sheets and as of September 30, 2021, $2.6 million was included in Accrued expenses and other current liabilities and $0.9 million was included in Other liabilities in the Consolidated Balance Sheets.