Restructuring Programs (Tables)

12 Months Ended

Dec. 31, 2020

Restructuring and Related Activities [Abstract]

A summary of our restructuring program activity for the three years ended December 31, 2020, 2019 and 2018 is as follows:


	Severance and Related Costs		Other Contractual Termination Costs(2)		Asset Impairments(3)(4)		Total
Balance at December 31, 2017	$	108	$	1	$	—	$	109
Restructuring provision	175		14		—		189
Reversals of prior charges	(33)		—		—		(33)
Net Current Period Charges(1)	142		14		—		156
Charges against reserve and currency	(156)		(14)		—		(170)
Balance at December 31, 2018	$	94	$	1	$	—	$	95
Restructuring provision	81		19		61		161
Reversals of prior charges	(24)		(5)		(5)		(34)
Net Current Period Charges(1)	57		14		56		127
Charges against reserve and currency	(85)		(11)		(56)		(152)
Balance at December 31, 2019	$	66	$	4	$	—	$	70
Restructuring provision	107		3		6		116
Reversals of prior charges	(21)		(2)		(6)		(29)
Net Current Period Charges(1)	86		1		—		87


Charges against reserve and currency	(74)		(1)		—		(75)
Balance at December 31, 2020	$	78	$	4	$	—	$	82

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(1)Represents net amount recognized within the Consolidated Statements of Income for the years shown for restructuring and asset impairment charges.

(2)Primarily includes additional costs incurred upon the exit from our facilities including decommissioning costs and associated contractual termination costs.

(3)Charges associated with asset impairments represent the write-down of the related assets to their new cost basis and are recorded concurrently with the recognition of the provision.

(4)Amounts primarily relate to the exit and abandonment of leased and owned facilities. For the year ended December 31, 2020 and 2019, the charge includes the accelerated write-off of $4 and $39, respectively, for leased right-of-use assets and $2 and $22, respectively, for owned assets and are net of any potential sublease income or other recovery amounts.

Reconciliation to the consolidated statements of cash flows

The following table summarizes the reconciliation to the Consolidated Statements of Cash Flows:


	Year Ended December 31,
	2020		2019		2018
Charges against reserve and currency	$	(75)	$	(152)	$	(170)
Asset impairments	—		56		—
Effects of foreign currency and other non-cash items	(6)		3		1
Restructuring Cash Payments	$	(81)	$	(93)	$	(169)

Restructuring and related costs

In connection with our restructuring programs, we also incurred certain related costs as follows:


	Year Ended December 31,
	2020		2019
Retention related severance/bonuses(1)	$	4	$	39
Contractual severance costs(2)	(2)		43
Consulting and other costs(3)	4		20
	$	6	$	102

_____________

(1)Includes retention related severance and bonuses for employees expected to continue working beyond their minimum retention period before termination.

(2)2019 costs include approximately $38 for estimated severance and other related costs we were contractually required to pay in connection with employees transferred (approximately 2,200) as part of the shared service arrangement entered into with HCL Technologies.

(3)Represents professional support services associated with our business transformation initiatives.