The Company incurs costs associated with restructuring initiatives intended to improve overall operating performance and profitability. The costs related to restructuring actions are generally cash-based and primarily consist of employee-related costs, which include severance and other one-time termination benefits.

In addition to the employee-related costs, the Company records other costs associated with restructuring actions such as the gain or loss on the sale of facilities and impairment costs arising from unutilized real estate or equipment. The Company attempts to sell or lease this unutilized space but additional impairment charges may be incurred related to these or other excess assets.

The Company’s net pretax restructuring activity included in restructuring costs, net on the Consolidated Statements of Operations, by segment, was as follows:


	Year Ended December 31,
	2023			2022		2021
CCS	$	14.0		$	17.1	$	62.0
OWN		6.6			22.4		3.6
NICS		12.4			9.9		8.5
ANS		(6.0	)		12.2		9.2
Corporate and other		2.7			1.4		1.8
Total	$	29.7		$	63.0	$	85.1

The corporate and other line item above reflects general corporate restructuring costs that were previously allocated to the Home segment. These indirect expenses have been classified as continuing operations for all periods presented since the costs were not directly attributable to the discontinued operations of the Home business. These costs will be reallocated to the Company’s remaining segments in future years.

Restructuring liabilities were included in the Company’s Consolidated Balance Sheets as follows:


	December 31,
	2023		2022
Accrued and other liabilities	$	11.7	$	58.9
Other noncurrent liabilities		0.1		0.5
Total restructuring liabilities	$	11.8	$	59.4

In the first quarter of 2021, the Company announced and began implementing a business transformation initiative called CommScope NEXT. This initiative is designed to drive shareholder value through three pillars: profitable growth, operational efficiency and portfolio optimization. The activity within the liability established for CommScope NEXT restructuring actions was as follows:


	Employee-Related Costs			Other			Total
Balance at December 31, 2021	$	60.3		$	—		$	60.3
Additional expense, net		50.8			8.6			59.4
Cash paid		(48.7	)		(0.5	)		(49.2	)
Foreign exchange and other non-cash items		(3.7	)		(8.1	)		(11.8	)
Balance at December 31, 2022		58.7			—			58.7
Additional expense (income), net		63.6			(33.9	)		29.7
Cash received (paid)		(110.8	)		67.6			(43.2	)
Foreign exchange and other non-cash items		0.2			(33.7	)		(33.5	)
Balance at December 31, 2023	$	11.7		$	—		$	11.7

CommScope NEXT actions to date have included the closure of manufacturing, administration and warehouse facilities as well as headcount reductions in other manufacturing locations and engineering, marketing, sales and administrative functions and asset impairments associated with restructuring related actions. During the year ended December 31, 2023, additional expenses were recorded for employee related costs for severance. Other costs included asset impairments for certain leased real estate and equipment, and sales of several owned properties, including an international manufacturing facility, along with U.S. office and warehouse facilities. The Company recorded net proceeds of $67.6 million related primarily to facility sales, resulting in a gain of $33.9 million. Employee related and other costs are recorded as restructuring costs, net on the Consolidated Statements of Operations.

Concurrent with the international manufacturing facility sale, the Company entered into a sale leaseback transaction whereby a minor portion of the building used to support research and development operations was leased back for a term of nine years with annual payments that range from €800 thousand to €1.5 million. The Company determined the lease to be an operating lease, and upon entering into the lease, recognized a right of use asset and operating lease liability of €7.5 million based on the present value of the minimum lease payments discounted using an incremental borrowing rate of 7.15%.

The Company has recognized restructuring charges of $174.5 million to date related to CommScope NEXT actions. The Company expects to make cash payments of $11.7 million in 2024 to settle CommScope NEXT restructuring actions. Additional restructuring actions related to CommScope NEXT are expected to be identified, and the resulting charges and cash requirements could be material.