(5)    Restructuring

In connection with strategic initiatives implemented during the three months ended April 30, 2024 and April 30, 2023, the Company’s management approved and initiated plans to reduce its cost structure and better align operating expenses with existing economic conditions and the Company’s operating model. The Company recorded restructuring charges of $1.0 million (by segment was $1.2 million for Content and Platform and $(0.2) million for Instructor-Led Training) during the three months ended April 30, 2024 and $5.2 million (by segment was $4.7 million for Content and Platform and $0.5 million for Instructor-Led Training) for the three months ended April 30, 2023. These restructuring charges are presented separately in the accompanying condensed consolidated statements of operations. The restructuring charges for the three months ended April 30, 2024 are substantially all related to severance costs of terminated employees. The restructuring charges for the three months ended April 30, 2023 were substantially all related to severance costs of terminated employees and lease termination and lease impairment charges. As of  April 30, 2024 and January 31, 2024, the Company had restructuring charge liabilities of $1.4 million and $3.3 million, respectively. Management has completed the majority of restructuring actions as of April 30, 2024; however, the Company will continue to evaluate its cost structure to align operating expenses with existing economic conditions and its operating model which could result in further restructuring actions.