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Restructuring Costs
 6 Months Ended
Sep. 30, 2019
Restructuring Costs [Abstract]  
Restructuring Costs Restructuring Costs

The Company recorded restructuring costs of $32 million and $157 million, net of reversals, for the three months ended September 30, 2019 and September 30, 2018, respectively. For the six months ended September 30, 2019 and September 30, 2018, the Company recorded restructuring costs of $174 million and $342 million, net of reversals, respectively. The costs recorded during the three and six months ended September 30, 2019 were largely a result of the Fiscal 2020 Plan (defined below).

The composition of restructuring liabilities by financial statement line item is as follows:
 
 
As of
(in millions)
 
September 30, 2019
Accrued expenses and other current liabilities
 
$
204

Other long-term liabilities
 
35

Total
 
$
239



Summary of Restructuring Plans

Fiscal 2020 Plan

During fiscal 2020, management approved cost savings initiatives designed to reduce operating costs by re-balancing its workforce and facilities structures (the "Fiscal 2020 Plan"). The Fiscal 2020 Plan includes workforce optimization programs and facilities and data center rationalization.

Fiscal 2019 Plan

During fiscal 2019, management approved global cost savings initiatives designed to better align the Company's organizational structure with its strategic initiatives and continue the integration of the Enterprise Services business of Hewlett Packard Enterprise Company ("HPES") and other acquisitions (the "Fiscal 2019 Plan"). The Fiscal 2019 Plan includes workforce optimization and rationalization of facilities and data center assets. Costs incurred to date under the Fiscal 2019 Plan total $497 million, comprising $353 million in employee severance and $144 million of facilities costs.

Fiscal 2018 Plan

In June 2017, management approved a post-HPES Merger (as defined below) restructuring plan to optimize the Company's operations in response to a continuing business contraction (the "Fiscal 2018 Plan"). The Fiscal 2018 Plan focuses mainly on optimizing specific aspects of global workforce, increasing the proportion of work performed in low cost offshore locations and re-balancing the pyramid structure. Additionally, this plan included global facility restructuring, including a global data center restructuring program. Costs incurred to date under the Fiscal 2018 Plan total $772 million, comprising $585 million in employee severance and $187 million of facilities costs.

Other Prior Year Plans

In May 2016, the Company initiated a restructuring plan to realign the Company's cost structure and resources to take advantage of operational efficiencies following recent acquisitions. During the fourth quarter of fiscal 2017, the Company expanded the plan to strengthen the Company's competitiveness and to optimize the workforce by increasing work performed in low-cost locations (the "Fiscal 2017 Plan"). Costs incurred to date under the Fiscal 2017 Plan total $215 million, comprising $206 million in employee severance and $9 million of facilities costs.

Acquired Restructuring Liabilities

As a result of the merger of Computer Sciences Corporation ("CSC") and HPES ("HPES Merger"), DXC acquired restructuring liabilities under restructuring plans that were initiated for HPES under plans approved by the HPE Board of Directors.

Restructuring Liability Reconciliations by Plan
 
 
Restructuring Liability as of March 31, 2019
 
Adoption of ASC 842(1)
 
Costs Expensed, Net of Reversals(2)
 
Costs Not Affecting Restructuring Liability(3)
 
Cash Paid
 
Other(4)
 
Restructuring Liability as of September 30, 2019
Fiscal 2020 Plan
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Workforce Reductions
 
$
—

 
$
—

 
$
182

 
$
(7
)
 
$
(100
)
 
$
(4
)
 
$
71

Facilities Costs
 
—

 
—

 
16

 
(8
)
 
(6
)
 
—

 
2

Total
 
$
—

 
$
—

 
$
198

 
$
(15
)
 
$
(106
)
 
$
(4
)
 
$
73

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fiscal 2019 Plan
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Workforce Reductions
 
$
138

 
$
—

 
$
(10
)
 
$
(5
)
 
$
(59
)
 
$
(3
)
 
$
61

Facilities Costs
 
68

 
(53
)
 
—

 
(1
)
 
(7
)
 
—

 
7

Total
 
$
206

 
$
(53
)
 
$
(10
)
 
$
(6
)
 
$
(66
)
 
$
(3
)
 
$
68

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fiscal 2018 Plan
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Workforce Reductions
 
$
59

 
$
—

 
$
(9
)
 
$
—

 
$
(17
)
 
$
—

 
$
33

Facilities Costs
 
35

 
(36
)
 
(1
)
 
—

 
(2
)
 
4

 
—

Total
 
$
94

 
$
(36
)
 
$
(10
)
 
$
—

 
$
(19
)
 
$
4

 
$
33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other Prior Year Plans
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Workforce Reductions
 
$
9

 
$
—

 
$
(1
)
 
$
—

 
$
—

 
$
—

 
$
8

Facilities Costs
 
1

 
(1
)
 
—

 
—

 
—

 
—

 
—

Total
 
$
10

 
$
(1
)
 
$
(1
)
 
$
—

 
$
—

 
$
—

 
$
8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Acquired Liabilities
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Workforce Reductions
 
$
51

 
$
—

 
$
1

 
$
—

 
$
(5
)
 
$
—

 
$
47

Facilities Costs
 
$
18

 
—

 
(4
)
 
—

 
(1
)
 
(3
)
 
10

Total
 
$
69

 
$
—

 
$
(3
)
 
$
—

 
$
(6
)
 
$
(3
)
 
$
57

        

(1) Represents restructuring liability recorded as an offset to right-of-use assets upon the adoption of ASC 842.
(2) Costs expensed, net of reversals include $14 million, $10 million, and $1 million of costs reversed from the Fiscal 2019 Plan, Fiscal 2018 Plan and Other Prior Year Plans, respectively.
(3) Pension benefit augmentations recorded as a pension liability, asset impairments and restructuring costs associated with right-of-use assets.
(4)Foreign currency translation adjustments.