| Restructuring and Related Costs |
Restructuring charges are recorded as follows (in thousands): | | | | | | | | | | | | | | | | | | | | | | | Year Ended December 31, 2025 | | | | Facilities Exit Costs | | Asset Impairment Charges | | Total | | | | | | | | | | | | | | | | | | Research and development | | | $ | 194 | | | $ | 2,133 | | | $ | 2,327 | | | Sales and marketing | | | — | | | 175 | | | 175 | | | General and administrative | | | — | | | 562 | | | 562 | | | Total restructuring charges | | | $ | 194 | | | $ | 2,870 | | | $ | 3,064 | |
| | | | | | | | | | | | | | | | | | | | | | | | | Year Ended December 31, 2024 | | Employee Terminations | | Facilities Exit Costs | | Asset Impairment Charges | | Total | | Cost of revenue, subscriptions | $ | (3) | | | $ | — | | | $ | — | | | $ | (3) | | | Cost of revenue, devices | 1 | | | — | | | 5 | | | 6 | | | Research and development | 368 | | | 98 | | | (603) | | | (137) | | | Sales and marketing | 697 | | | 719 | | | 24,641 | | | 26,057 | | | General and administrative | (116) | | | 117 | | | 5,075 | | | 5,076 | | | Total restructuring charges | $ | 947 | | | $ | 934 | | | $ | 29,118 | | | $ | 30,999 | |
| | | | | | | | | | | | | | | | | | | | | | | | | Year Ended December 31, 2023 | | Employee Terminations | | Facilities Exit Costs | | Assets Impairment Charges | | Total | | Cost of revenue, advertising | $ | 753 | | | $ | — | | | $ | 65,467 | | | $ | 66,220 | | | Cost of revenue, subscriptions | 411 | | | 1 | | | 400 | | | 812 | | | Cost of revenue, devices | 524 | | | 6 | | | 2,793 | | | 3,323 | | | Research and development | 31,160 | | | 1,320 | | | 78,011 | | | 110,491 | | | Sales and marketing | 29,786 | | | 517 | | | 83,411 | | | 113,714 | | | General and administrative | 20,531 | | | 1,683 | | | 39,320 | | | 61,534 | | | Total restructuring charges | $ | 83,165 | | | $ | 3,527 | | | $ | 269,402 | | | $ | 356,094 | |
A reconciliation of the beginning and ending balance of employee termination restructuring charges and facilities exit costs, which are included in Accrued liabilities in the consolidated balance sheets, is as follows (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | December 31, 2024 | | | | Facilities Exit Costs | | Total | | Employee Terminations | | Facilities Exit Costs | | Total | | Beginning balance | | | $ | 1,381 | | | $ | 1,381 | | | $ | 12,661 | | | $ | 1,198 | | | $ | 13,859 | | | Restructuring charges incurred | | | 194 | | | 194 | | | 947 | | | 934 | | | 1,881 | | | Payments made | | | (349) | | | (349) | | | (13,608) | | | (751) | | | (14,359) | | | Ending balance | | | $ | 1,226 | | | $ | 1,226 | | | $ | — | | | $ | 1,381 | | | $ | 1,381 | |
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