Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-and divestiture-related costs and other similar charges.


	Year Ended June 30,
	2026		2025		2024
Business Optimization Plan	$	96,010	$	127,924	$	—
Micro Focus Acquisition Restructuring Plan	(122)		1,549		74,267
Other historical restructuring plans	(473)		(790)		(253)
Divestiture-related costs	21,809		4,780		46,640
Acquisition-related costs	867		2,311		2,036
Other charges (recoveries)	14,929		10,116		12,615
Total	$	133,020	$	145,890	$	135,305

A reconciliation of the beginning and ending restructuring liability for the Business Optimization Plan, which is included within Accounts payable and accrued liabilities in our Consolidated Balance Sheets, for the year ended June 30, 2026 is shown below.


Business Optimization Plan	Workforce reduction		Facility charges		Total
Balance payable as of June 30, 2025	$	48,283	$	2,846	$	51,129
Accruals and adjustments	75,868		9,639		85,507
Cash payments	(78,770)		(1,725)		(80,495)
Foreign exchange and other non-cash adjustments	(750)		(4,123)		(4,873)
Balance payable as of June 30, 2026	$	44,631	$	6,637	$	51,268

A reconciliation of the beginning and ending restructuring liability for the Micro Focus Acquisition Restructuring Plan, which is included within Accounts payable and accrued liabilities in our Accounts payable and accrued liabilities, for the year ended June 30, 2026 is shown below.


Micro Focus Acquisition Restructuring Plan	Workforce reduction		Facility charges		Total
Balance payable as of June 30, 2025	$	1,170	$	7,425	$	8,595
Accruals and adjustments	523		80		603
Cash payments	(1,624)		(3,719)		(5,343)
Foreign exchange and other non-cash adjustments	525		574		1,099
Balance payable as of June 30, 2026	$	594	$	4,360	$	4,954