During the fourth quarter of 2019, the Company announced commencement of a comprehensive operational and financial review focused on product cost, gross margin improvement, and general and administrative expense simplification. The review is being overseen by the Strategic and Operational Committee of our board, comprised of independent directors. We have retained industry-recognized experts in supply chain optimization and organizational excellence to assist in the review. Certain restructuring actions have been and are continuing to be implemented under this program as well as previous programs. For the three months ended March 31, 2020, restructuring and related expenses for the Products & Solutions segment and the ADI Global Distribution segment were $8 million and $1 million, respectively, and primarily related to severance. There were no material restructuring charges for the three months ended March 31, 2019.

The following table summarizes the pretax distribution of total net restructuring charges by unaudited Consolidated Statements of Operations classification:

	Three Months Ended
	March 31,
	2020
Cost of goods sold	$	3
Selling, general and administrative expenses		6
	$	9

The following table summarizes the status of total restructuring reserves related to severance cost included in Accrued liabilities in the unaudited Consolidated Balance Sheets:

	Three Months Ended
	March 31,
	2020
Beginning of period	$	19
Charges		9
Usage – cash		(4	)
End of period	$	24