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Severance and Exit Costs (Tables)
6 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Related Costs [Table Text Block]
The following provides the activity in the severance and exit costs liability included in "Accounts payable," "Accrued expenses and other current liabilities" and "Other liabilities" within the consolidated balance sheets:
 
March 31,
2016
 
Net
 (Benefit) Expense
 
Cash Payments
and Other
 
September 30,
2016
 
(in millions)
Lease exit costs
$
338

 
$
(5
)
(1) 
$
(68
)
 
$
265

Severance costs
150

 
9

(2) 
(113
)
 
46

Access exit costs
37

 
9

(3) 
(16
)
 
30

 
$
525

 
$
13

 
$
(197
)
 
$
341

 _________________
(1)
For the three and six-month periods ended September 30, 2016, we recognized a benefit of $15 million ($17 million benefit Wireless, $2 million costs Wireline) and a benefit of $5 million ($7 million benefit Wireless, $2 million costs Wireline), respectively. The Wireless benefit for the three and six-month period resulted from the reversal of certain lease exit cost reserves associated with the shutdown of the Clearwire WiMAX network on March 31, 2016.
(2)
For the three and six-month periods ended September 30, 2016, we recognized costs of $5 million (Wireless only) and $9 million (Wireless only), respectively.
(3)
For the three and six-month periods ended September 30, 2016, $5 million (Wireline only) and $7 million ($2 million Wireless, $5 million Wireline), respectively, were recognized as "Severance and exit costs." For the six-month period ended September 30, 2016, $2 million (Wireline only) was recognized as "Cost of services."
We continually refine our network strategy and evaluate other potential network initiatives to improve the overall performance of our network. Additionally, a major cost reduction initiative is underway, which may include headcount reductions, among other actions, to reduce operating expenses and improve our operating cash flows. As a result of these ongoing activities, we may incur future material charges associated with lease and access exit costs, severance, asset impairments, and accelerated depreciation, among others.