As of March 31, 2020, restructuring related liabilities of $14 million pertaining to employee separation charges and accrued costs related to transformation initiatives are included in “Other current liabilities” in our consolidated balance sheet.

During the first three months of 2020, we incurred $48 million in expenses related to changes in the operation of our business, consisting of $8 million directly associated with transformation initiatives, $2 million of severance and employee costs resulting from workforce reductions, and $38 million of consulting and advisory costs related to our balance sheet restructuring activities, which are included in “Restructuring costs and other charges” in our consolidated statement of operations for the three months ended March 31, 2020.

During the first three months 2019, we incurred $28 million in expenses related to changes in the operation of our business, consisting of $13 million directly associated with transformation initiatives and $15 million of severance and employee costs resulting from workforce reductions, which are included in “Restructuring costs and other charges” in our consolidated statement of operations for the three months ended March 31, 2019.

The following is a summary of the changes in the liabilities established for restructuring and other related programs for the three months ended March 31, 2020:



($ in millions)

Balance at January 1, 2020	$	15
Severance expense		2
Transformation costs		8
Other costs		38
Cash payments during the period		(49)
Balance at March 31, 2020	$	14