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 Condensed Consolidated Statements of Operations, by segment, was as follows:


	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2024			2023		2024		2023
CCS	$	0.4		$	13.2	$	0.8	$	(1.9	)
OWN		0.2			3.8		0.2		3.9
NICS		1.4			9.0		2.6		11.0
ANS		(1.1	)		9.3		27.9		10.7
Corporate and other		—			1.3		—		1.8
Total	$	0.9		$	36.6	$	31.5	$	25.5

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 the prior year periods presented, since the costs were not directly attributable to the discontinued operations of the Home business. Beginning in the first quarter of 2024, these costs have been reallocated to the Company’s remaining segments.

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


	June 30, 2024		December 31, 2023
Accrued and other liabilities	$	9.9	$	11.7
Other noncurrent liabilities		—		0.1
Total restructuring liabilities	$	9.9	$	11.8

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 March 31, 2024	$	9.1		$	—		$	9.1
Additional expense, net		0.6			0.3			0.9
Cash paid		(6.9	)		(0.1	)		(7.0	)
Third-party indemnification receivable (1)		7.0			0.5			7.5
Foreign exchange and other non-cash items		0.1			(0.7	)		(0.6	)
Balance at June 30, 2024	$	9.9		$	—		$	9.9

Balance at December 31, 2023	$	11.7		$	—		$	11.7
Additional expense, net		7.0			24.4			31.4
Cash paid		(15.9	)		(0.4	)		(16.3	)
Third-party indemnification receivable (1)		7.0			0.5			7.5
Foreign exchange and other non-cash items		0.1			(24.5	)		(24.4	)
Balance at June 30, 2024	$	9.9		$	—		$	9.9

(1)

Reflects the reimbursement of severance and other costs from a third-party, for which the Company is obligated to pay.

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 three and six months ended June 30, 2024, additional expenses were recorded for employee-related costs for severance. Other costs included the impairment of idled administration and engineering facilities during the three and six months ended June 30, 2024.

The Company has recognized restructuring charges of $205.9 million to date related to CommScope NEXT actions. The Company expects to make cash payments of $9.9 million during the remainder of 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.