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,
	2025		2024			2025		2024
CCS	$	1.2	$	0.5		$	2.2	$	0.8
Ruckus (1)		1.3		0.5			3.0		1.7
ANS		0.5		(0.3	)		8.9		28.7
Corporate and other		—		0.2			0.1		0.3
Total	$	3.0	$	0.9		$	14.2	$	31.5

(1)

Includes balances of the OneCell business for periods prior to its disposition.

The corporate and other line item above reflects general corporate restructuring costs that were previously allocated to the OWN segment, DAS business unit and Home segment. These indirect expenses have been classified as continuing operations, since the costs were not directly attributable to these discontinued operations. Beginning in the first quarter of 2024, the corporate and other costs related to the Home segment have been reallocated to the Company’s remaining segments and partially offset by income from the Vantiva TSA. Beginning in the first quarter of 2025, the corporate and other costs related to the OWN segment and DAS business unit have been reallocated to the Company’s remaining segments and partially offset by income from the Amphenol TSA.

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


	June 30, 2025		December 31, 2024
Accrued and other liabilities	$	5.9	$	4.0
Other noncurrent liabilities		—		—
Total restructuring liabilities	$	5.9	$	4.0

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, 2025	$	8.2		$	(0.0	)	$	8.2
Additional expense, net		2.8			0.2			3.0
Cash received (paid)		(5.2	)		9.8			4.6
Foreign exchange and other non-cash items		0.1			(10.0	)		(9.9	)
Balance at June 30, 2025	$	5.9		$	—		$	5.9

Balance at December 31, 2024	$	4.0		$	—		$	4.0
Additional expense, net		13.2			1.0			14.2
Cash received (paid)		(11.5	)		8.4			(3.1	)
Third-party indemnification receivable (1)		—			0.6			0.6
Foreign exchange and other non-cash items		0.2			(10.0	)		(9.8	)
Balance at June 30, 2025	$	5.9		$	—		$	5.9

(1) Reflects the reimbursement of 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, 2025, additional expenses were recorded for employee-related costs for severance, as well as lease termination and idle facility costs during the period. Other costs for the three and six months ended June 30, 2025 included an asset impairment of $2.6 million for certain leased real estate and the sale of an owned facility. The Company recorded net proceeds of $9.8 million related to the facility sale, resulting in a pretax gain of $2.3 million.

The Company has recognized restructuring charges of $199.6 million to date related to CommScope NEXT actions. The Company expects to make cash payments of $5.2 million during the remainder of 2025 and $0.7 million during 2026 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.