WORKFORCE REBALANCING AND SITE-RATIONALIZATION CHARGES (Tables)

12 Months Ended

Mar. 31, 2023

WORKFORCE REBALANCING AND SITE-RATIONALIZATION CHARGES.

Schedule of segment breakout of charges

	Year Ended
(Dollars in millions)	March 31, 2023
United States	$	14
Japan		2
Principal Markets		63
Strategic Markets		47
Total charges by segment	$	125
Corporate charges not allocated to the segments		10
Total charges	$	135

Summary of classification of workforce rebalancing and lease-exit activity

	Year Ended
(Dollars in millions)	March 31, 2023
Cost of services	$	71
Selling, general and administrative expenses		9
Workforce rebalancing charges (benefits)		55
Total charges	$	135

Schedule of components of and changes in workforce rebalancing and lease-exit charges

			Charges		Charges		Abandonment
	Workforce		Related to		Related to		of Certain
	Rebalancing		Ceasing to Use		Lease		Company-owned
(Dollars in millions)	Charges*		Leased Assets		Terminations		Fixed Assets		Total
Balance at March 31, 2022	$	—	$	—	$	—	$	—	$	—
Charges		55		69		4		7		135
Cash payments		—		—		(1)		—		(1)
Non-cash adjustments		—		(69)		—		(7)		(76)
Balance at March 31, 2023	$	55	$	—	$	3	$	—	$	58

* Excludes workforce rebalancing liabilities inherited from the former Parent of $57 million as of March 31, 2022, charges of $16 million related to one-off terminations, cash payments of $32 million, and ending balance of $42 million as of March 31, 2023. Workforce rebalancing liabilities are recorded within Other Liabilities; refer to Note 12 – Other Liabilities for further details.