Restructuring Costs (Tables)

9 Months Ended

Dec. 27, 2013

Schedule of Restructuring Reserve by Type of Cost

The composition of the restructuring liability for the Fiscal 2012 Plan as of December 27, 2013 is as follows:



(Amounts in millions)	Restructuring liability as of March 29, 2013		Costs expensed in fiscal 2014		Cash paid			Other⁽¹⁾		Restructuring liability as of December 27, 2013
Workforce reductions	$	9	$	1	$	(9	)	$	—	$	1
Facilities costs	5		—		(2		)	—		3
Total	$	14	$	1	$	(11	)	$	—	$	4


⁽¹⁾	Foreign currency translation adjustments.

The composition of the restructuring liability for the Fiscal 2013 Plan as of December 27, 2013 is as follows:



(Amounts in millions)	Restructuring liability as of March 29, 2013		Costs expensed in fiscal 2014		Less: costs not affecting restructuring liability ⁽¹⁾			Cash paid			Other⁽³⁾		Restructuring liability as of December 27, 2013
Workforce reductions	$	155	$	21	$	(3	)	$	(100	)	$	5	$	78
Facilities costs	10		11		—			(6		)	—		$	15
Other⁽²⁾	11		—		—			(11		)	—		—
	$	176	$	32	$	(3	)	$	(117	)	$	5	$	93


⁽¹⁾	Charges primarily consist of pension benefit augmentations and are recorded as a pension liability.


⁽²⁾	Other direct costs associated with the restructuring program.


⁽³⁾	Foreign currency translation adjustments.

Schedule of Restructuring and Related Costs

The composition of restructuring expenses for the third quarter and first nine months of fiscal 2014 and fiscal 2013 by segment is as follows:



	Quarter Ended				Nine Months Ended
(Amounts in millions)	December 27, 2013		December 28, 2012		December 27, 2013			December 28, 2012
GBS	$	7	$	11	$	25		$	42
GIS	4		5		10			58
NPS	—		2		—			3
Corporate	—		8		(2		)	8
Total	$	11	$	26	$	33		$	111

- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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