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RESTRUCTURING ACTIVITIES
 12 Months Ended
Jul. 31, 2022
Restructuring and Related Activities [Abstract]  
RESTRUCTURING ACTIVITIES RESTRUCTURING ACTIVITIESModusLink Restructuring Activities
During the fiscal year ended July 31, 2021, ModusLink implemented a strategic plan to reorganize its sales function and the e-Business operations. The restructuring charges associated with this plan were primarily composed of employee termination costs. In November 2021, ModusLink amended its strategic plan to include reorganizing its supply chain operations and recorded a restructuring charge of approximately $0.9 million during the three months ended January 31, 2022. In July 2022, ModusLink reorganized its supply chain operations in Ireland and recorded a restructuring charge of approximately $0.6 million during the three months ended July 31, 2022. The restructuring charges recorded in fiscal year ended July 31, 2022 were primarily composed of employee termination costs.

The table below summarizes restructuring charges in the statements of operations for employee termination costs:

Fiscal Year Ended
July 31,
(in thousands)20222021
Cost of revenue $1,200 $888 
Selling, general and administrative313 867 
$1,513 $1,755 

Changes to the restructuring liability during the fiscal year ended July 31, 2022 were as follows:
(in thousands)
Balance as of July 31, 2021$1,059 
Costs incurred1,513 
Cash payments(1,580)
Change in estimates(100)
Balance as of July 31, 2022$892