In connection with previously announced initiatives to improve operational efficiency and align the Company's cost structure, the Company implemented restructuring plans in 2023 and 2024 ("2023 Restructuring Plan", and collectively with the 2024 Restructuring Plan, the "2023 and 2024 Restructuring Plans"). These plans primarily included reducing employee headcount and closing and consolidating certain offices, as well as the discontinuation of installation services as a towers product offering under the 2023 Restructuring Plan.

The 2023 and 2024 Restructuring Plans included charges related to the (1) employee headcount reduction, including severance, stock-based compensation and other one-time termination benefits and (2) office consolidations and closures, which included remaining obligations under facility leases and non-cash charges for accelerated depreciation. As of June 30, 2026, all actions associated with the 2023 and 2024 Restructuring Plans were completed. No restructuring charges were recognized during the six months ended June 30, 2026 or 2025 related to these plans.

The remaining restructuring liability as of June 30, 2026, relates to ongoing lease obligations associated with office consolidations and closures and is expected to be paid through 2033. The following tables summarize the activities related to the 2023 and 2024 Restructuring Plans for the three and six months ended June 30, 2026 and 2025:


	Three Months Ended June 30, 2026						Six Months Ended June 30, 2026
	Employee Headcount Reduction		Office Space Consolidation		Total		Employee Headcount Reduction		Office Space Consolidation		Total
Liability as of the beginning of the respective period	$	—	$	12	$	12	$	—	$	16	$	16
Charges (credits)	—		—		—		—		—		—
Payments	—		(3)		(3)		—		(7)		(7)
Non-cash items	—		(1)		(1)		—		(1)		(1)
Liability as of June 30, 2026	$	—	$	8	$	8	$	—	$	8	$	8


	Three Months Ended June 30, 2025						Six Months Ended June 30, 2025
	Employee Headcount Reduction		Office Space Consolidation		Total		Employee Headcount Reduction		Office Space Consolidation		Total
Liability as of the beginning of the respective period	$	1	$	35	$	36	$	4	$	39	$	43
Charges (credits)	—		—		—		—		—		—
Payments	—		(6)		(6)		(3)		(10)		(13)
Non-cash items	—		—		—		—		—		—
Liability as of June 30, 2025	$	1	$	29	$	30	$	1	$	29	$	30

In February 2026, the Company initiated a restructuring plan ("2026 Restructuring Plan") as part of its efforts to enhance the efficiency and effectiveness of its tower business by reducing the Company's headcount recorded in continuing operations by approximately 20% along with other headcount realignment actions such as consolidating office space and downsizing certain information technology license-based contracts.

The Company recorded approximately $14 million in charges for the six months ended June 30, 2026, relating to the employee headcount reduction, including severance and other one-time termination benefits. The Company expects to record additional restructuring charges related to the headcount reduction and realignment actions over the remainder of 2026. The actions associated with the 2026 Restructuring Plan and related charges are expected to be substantially completed and recorded by December 31, 2026. The payments are expected to be completed for the employee headcount reduction in 2027.

The following table summarizes the activities related to the 2026 Restructuring Plan for the three and six months ended June 30, 2026:


	Three Months Ended June 30, 2026		Six Months Ended June 30, 2026
	Employee Headcount Reduction			Employee Headcount Reduction
Liability as of the beginning of the respective period	$	2		$	—
Charges (credits)	—			14
Payments	(1)			(13)
Non-cash items	1			1
Liability as of June 30, 2026	$	2		$	2

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).