Restructuring Costs And Other Charges

9 Months Ended

Sep. 30, 2017

Restructuring Costs And Other Charges

Restructuring Costs And Other Charges

(9) Restructuring Costs and Other Charges

As of September 30, 2017, restructuring related liabilities of $12 million pertaining to employee separation charges were included in “Other current liabilities” in our consolidated balance sheet.

Restructuring costs and other charges, primarily consisting of severance and other employee-related costs of $46million in connection with workforce reductions, are included in “Restructuring costs and other charges” in our consolidated statement of operations for the nine months ended September 30, 2017. During the second quarter of 2017, Frontier sold its Frontier Secure Strategic Partnerships business at a loss of $9million, which is also included in restructuring costs and other charges for the nine months ended September 30, 2017.

The following is a summary of the changes in the liabilities established for restructuring programs at September 30, 2017:

($ in millions)
Balance, January 1, 2017	$	47
Severance costs		46
Cash payments during the period		(81)
Balance, September 30, 2017	$	12