Atlassian to cut roughly 1,600 jobs in pivot to AI 4 months ago
One time charges are pretty typical when layoffs are announced. They are usually the cost of severance pay for the weeks or months of salary paid to employees who are no longer working. Office space leases are typically long term (multiple years) and accounting rules require they recognize the expected future cost of that now-useless space when the layoff decision is made. In practice, cash won't actually change hands for the office space until rent is due in future months. And companies will work with the landlord to get out of the lease (but often pay some penalty for the privilege).