The following table details impairment, restructuring and other charges for each of the periods presented:


	Three Months Ended March 31,
		2023		2022
Restructuring and reorganization charges		$	—	$	4,823

Impairment, restructuring and other charges		$	—	$	4,823

Our restructuring and reorganization costs and liabilities consist primarily of severance, transition and other related costs. The following table summarizes the cash-based restructuring and reorganization related liabilities (in thousands):


Balance at December 31, 2022	$	366
Restructuring and reorganization charges	—
Payments	(361)
Balance at March 31, 2023	$	5

During the three months ended March 31, 2023, we incurred no pre-tax restructuring charges. As of March 31, 2023, the restructuring accrual was immaterial and is recorded in other current liabilities on our Condensed Consolidated Balance Sheets.

In the first half of 2022, we eliminated 339 full-time positions, which represented approximately 14% of our workforce, primarily within our customer care and enrollment group, and to a lesser extent, in our marketing and advertising, technology and content, and general and administrative groups, and, as a result, recorded pre-tax restructuring charges of $4.8 million in the "Impairment, restructuring and other charges" line in our Condensed Consolidated Statements of Comprehensive Loss for the three months ended March 31, 2022.