| Activity in Restructuring |
The components of the restructuring charges are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended December | | | Nine Months Ended December | | | | | | | | | | | | | | (In thousands) | | 2021 | | | 2020 | | | 2021 | | | 2020 | | Severance and employee-related benefits | | $ | 3,056 | | | | $ | 24,545 | | | | $ | 7,352 | | | | $ | 52,937 | | | Asset impairments | | — | | | | — | | | | — | | | | 10,557 | | | Accelerated depreciation | | 590 | | | | 3,429 | | | | 4,057 | | | | 10,093 | | | Inventory write-downs | | — | | | | 7,115 | | | | — | | | | 7,115 | | | Contract termination and other | | — | | | | 3,107 | | | | — | | | | 3,324 | | | Total restructuring charges | | $ | 3,646 | | | | $ | 38,196 | | | | $ | 11,409 | | | | $ | 84,026 | |
Restructuring costs by business segment are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended December | | | Nine Months Ended December | | | | | | | | | | | | | | (In thousands) | | 2021 | | | 2020 | | | 2021 | | | 2020 | | Outdoor | | $ | 1,529 | | | | $ | 2,676 | | | | $ | 4,206 | | | | $ | 9,271 | | | Active | | — | | | | 3,275 | | | | 1,008 | | | | 3,938 | | | Work | | 1,527 | | | | 8,409 | | | | 2,315 | | | | 27,216 | | | Other | | 590 | | | | 23,836 | | | | 3,880 | | | | 43,601 | | | Total | | $ | 3,646 | | | | $ | 38,196 | | | | $ | 11,409 | | | | $ | 84,026 | |
The activity in the restructuring accrual for the nine-month period ended December 2021 was as follows: | | | | | | | | | | | | | | | | | | | | | | (In thousands) | Severance | | Other | | Total | | | Accrual at March 2021 | $ | 59,810 | | | $ | 6,944 | | | $ | 66,754 | | | | Charges | 7,352 | | | — | | | 7,352 | | | | Cash payments and settlements | (36,130) | | | (5,680) | | | (41,810) | | | | Adjustments to accruals | (970) | | | (40) | | | (1,010) | | | | Impact of foreign currency | (155) | | | (80) | | | (235) | | | | Accrual at December 2021 | $ | 29,907 | | | $ | 1,144 | | | $ | 31,051 | | |
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