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Restructuring
 12 Months Ended
Dec. 31, 2021
Restructuring and Related Activities [Abstract]  
RESTRUCTURING RESTRUCTURING
2021 Restructuring Program
On November 15, 2021, the Company announced the implementation of a restructuring program (the “2021 Restructuring Program”) intended to improve operational efficiency. The 2021 Restructuring Program includes, among other things, the elimination of full-time positions, termination of certain contracts, and asset impairments, primarily related to facilities consolidations. The Company currently expects to record in the aggregate approximately $130.0 million to $240.0 million in pre-tax restructuring and asset impairment charges associated with the 2021 Restructuring Program. Included in these pre-tax charges are approximately $65.0 million to $90.0 million related to employee severance arrangements, approximately $40.0 million to $75.0 million related to the impairment of ROU and other assets from the consolidation of facilities, approximately $20.0 million to $35.0 million in contract termination costs and approximately $5.0 million to $40.0 million related to the impairment of certain acquired intangible assets. See Note 2 for detailed information on long-lived assets and intangible assets. The program is expected to be substantially completed over an estimated eighteen-month period.
Other Restructuring Programs
The Company has implemented other restructuring plans to reduce its cost structure, align resources with its product strategy and improve efficiency, which have resulted in workforce reductions and the consolidation of certain leased facilities. All of the activities related to these other restructuring plans are substantially complete.
Restructuring Charges
For the years ended December 31, 2021, 2020 and 2019, restructuring charges were comprised of the following (in thousands):
Year Ended December 31,
 202120202019
2021 Restructuring Program
Employee severance and related costs$66,995 $— $— 
ROU asset impairment20,927 — — 
Other asset impairment15,401 — — 
Total 2021 Restructuring Program charges$103,323 $— $— 
Other Restructuring Programs
Employee severance and related costs$— $3,100 $19,581 
Consolidation of leased facilities— — 2,666 
ROU asset impairment— 8,881 — 
Total Other Restructuring Programs charges$— $11,981 $22,247 
Total Restructuring charges
$103,323 $11,981 $22,247 
The Company reviews for impairment of its long-lived assets, including ROU assets, whenever events or changes in circumstances indicate that the carrying amount of such assets may be impaired. Measurement of an impairment loss is based on the fair value of the asset compared to its carrying value. The fair value of the ROU assets is determined by utilizing the present value of the estimated future cash flows attributable to the assets.
During the year ended December 31, 2021, in connection with the 2021 Restructuring Program the Company re-evaluated its real estate needs, resulting in a reduction of owned space and leased space, and the impairment of the associated ROU assets and property and equipment. For the year ended December 31, 2021, these actions resulted in a restructuring charge of $29.4 million, comprised of noncash charges of $20.9 million related to the impairment of operating lease ROU assets, and property and equipment of $8.5 million. Due to the actions taken above, the Company tested the operating lease ROU assets and certain property and equipment for recoverability by comparing the carrying value of the asset group to an estimate of the future undiscounted cash flows expected to result from the use and eventual disposition of the asset group. Based on the results of the recoverability test, the Company determined that the undiscounted cash flows of the asset groups were below the carrying values, indicating impairment. The Company then determined the fair value of the asset groups by utilizing the present value of the estimated future cash flows attributable to the assets.
In addition, during the year ended December 31, 2021, in connection with the 2021 Restructuring Program, the Company determined that certain capitalized internal use software did not have ongoing economic benefits and recorded impairment charges of $6.2 million.
During the year ended December 31, 2020, in connection with the COVID-19 pandemic, the Company determined that a vacant facility partially impaired under a previous restructuring plan became fully impaired due to a reassessment of the timing and fees of the assumed sublease rentals and recorded impairment charges of $8.9 million.
These non-recurring fair value measurements were categorized as Level 3, as significant unobservable inputs were utilized.
Restructuring accruals
The activity in the Company’s restructuring accruals for the year ended December 31, 2021 is summarized as follows (in thousands):
 
2021 Restructuring Program
Balance at January 1, 2021$— 
Employee severance and related costs66,995 
Payments(38,893)
Balance at December 31, 2021$28,102