In July 2023, the Company initiated the restructuring plan ("2023 Restructuring Plan," and together with the 2024 Restructuring Plan, "Restructuring Plans") as part of its efforts to reduce costs to better align the Company's operational needs with lower tower activity. The 2023 Restructuring Plan included reducing the Company's total employee headcount by approximately 15%, discontinuing installation services as a product offering while continuing to offer site development services on Company towers, and consolidating office space.

The 2023 Restructuring Plan included charges related to the (1) employee headcount reduction, including severance, stock-based compensation and other one-time termination benefits and (2) office space consolidation, which included remaining obligations under facility leases and non-cash charges for accelerated depreciation.

The actions associated with the 2023 Restructuring Plan were substantially completed and related charges were recorded by June 30, 2024. The payments for the employee headcount reduction were completed in 2024, while the payments for the office space consolidation are expected to be completed in 2032. The following tables summarize the activities related to the 2023 Restructuring Plan for the three months ended March 31, 2025 and 2024:


	Three Months Ended March 31, 2025						Three Months Ended March 31, 2024
	Employee Headcount Reduction		Office Space Consolidation		Total		Employee Headcount Reduction		Office Space Consolidation		Total
Liability as of the beginning of the respective period	$	2	$	5	$	7	$	12	$	11	$	23
Charges (credits)	—		—		—		—		10		10
Payments	(1)		(1)		(2)		(6)		(4)		(10)
Non-cash items	—		—		—		—		(4)		(4)
Liability as of the end of the respective period	$	1	$	4	$	5	$	6	$	13	$	19

In June 2024, the Company initiated the 2024 Restructuring Plan as part of its efforts to drive operational efficiencies and reduce operating costs and capital expenditures, with a primary focus on the Company's small cells and fiber solutions businesses. As a result, the Company announced a reduction of the Company's total employee headcount by more than 10% and the closing of certain offices.

The 2024 Restructuring Plan included charges related to the (1) employee headcount reduction, including severance, stock-based compensation and other one-time termination benefits and (2) office closures, which included remaining obligations under facility leases and non-cash charges for accelerated depreciation. The actions associated with the 2024 Restructuring Plan were substantially completed and the related charges were recorded by December 31, 2024, while the payments are expected to be completed for the employee headcount reduction in 2025 and office closures in 2033.

The following table summarizes the activities related to the 2024 Restructuring Plan for the three months ended March 31, 2025:


	Three Months Ended March 31, 2025
	Employee Headcount Reduction		Office Space Consolidation		Total
Liability as of December 31, 2024	$	2	$	34	$	36
Charges (credits)	—		—		—
Payments	(2)		(3)		(5)
Non-cash items	—		—		—
Liability as of March 31, 2025	$	—	$	31	$	31

The liability for restructuring charges is included in "Other accrued liabilities" and "Other long-term liabilities" on the condensed consolidated balance sheet, and the corresponding expense is included in "Restructuring charges" on the condensed consolidated statement of operations and comprehensive income (loss).