Restructuring and other charges, net includes restructuring charges (credits) and impairment and accretion expense charges related to the lease assets of 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-premises customers to move to the cloud. The restructuring plan resulted in charges of $33.1 million in 2022, primarily associated with the termination benefits of approximately 330 employees.

Restructuring accrual balances as of March 31, 2023 and September 30, 2022 and activity for the six months ended March 31, 2023 were immaterial. The following table summarizes restructuring accrual activity for the six months ended March 31, 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 (credits) to operations, net		33,428			(377	)		33,051
Cash disbursements		(25,744	)		(1,336	)		(27,080	)
Foreign exchange impact		(354	)		—			(354	)
Accrual, March 31, 2022	$	9,311		$	1,792		$	11,103

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. In addition to the payments referenced above, payments related to lease costs for exited facilities were $0.6 million and $1.3 million in the second quarter and first six months of 2022, respectively.