estructuring Costs

The Company recorded restructuring costs of $76 million, $264 million, and $140 million for fiscal years 2014, 2013, and 2012, respectively.

Fiscal 2013 Plan

In September 2012, the Company initiated restructuring actions (the Fiscal 2013 Plan) across its business segments. The objectives of the Fiscal 2013 Plan are to (i) further increase the use of lower cost off-shore resources, (ii) reduce headcount in order to align resources to support business needs, including the assessment of management span of control and layers and (iii) optimize utilization of facilities. Actions under the Fiscal 2013 Plan commenced in September 2012 and continued through fiscal 2014.

Total restructuring costs for the Fiscal 2013 Plan recorded during fiscal 2014 and 2013 were $74 million and $233 million, respectively, including pension benefit augmentations of $22 million and $21 million, respectively, that are owed to certain employees in accordance with legal or contractual obligations, and which will be paid out over several years as part of normal pension distributions. The total restructuring costs recorded during fiscal 2013 also included $17 million of professional fees incurred for restructuring related consultancy.

The composition of the restructuring liability for the Fiscal 2013 Plan as of March 28, 2014 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 March 28, 2014
Workforce reductions	$	155	$	63	$	(22	)	$	(130	)	$	4	$	70
Facilities costs	10		11		—			(8		)	—		13
Other⁽²⁾	11		—		—			(11		)	—		—
	$	176	$	74	$	(22	)	$	(149	)	$	4	$	83

⁽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.

The composition of the restructuring liability for the Fiscal 2013 Plan as of March 29, 2013 was as follows:



(Amounts in millions)	Restructuring liability as of March 30, 2012		Costs expensed in fiscal 2013		Less: costs not affecting restructuring liability ⁽¹⁾			Cash paid			Other⁽³⁾			Restructuring liability as of March 29, 2013
Workforce reductions	$	—	$	206	$	(22	)	$	(27	)	$	(2	)	$	155
Facilities costs	—		10		—			—			—			10
Other⁽²⁾	—		17		—			(6		)	—			11
	$	—	$	233	$	(22	)	$	(33	)	$	(2	)	$	176


⁽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.

Fiscal 2012 Plan

In March 2012, the Company initiated restructuring actions (the Fiscal 2012 plan) primarily impacting its former MSS segment. The objectives of the Fiscal 2012 plan were to (i) align the Company's workforce across various geographies with business needs, (ii) increase use of lower cost off-shore resources, and (iii) optimize utilization of facilities. Actions under the Fiscal 2012 plan commenced in March 2012 and were carried out in fiscal 2013 and fiscal 2014.

The restructuring costs for the Fiscal 2012 plan recorded during fiscal 2014, 2013, and 2012 were $2 million, $31 million, and $140 million, respectively, and were associated primarily with employee terminations. The net restructuring costs include pension benefit augmentations of $1 million and $20 million for fiscal 2013 and fiscal 2012, respectively, that were due to certain employees in accordance with legal or contractual obligations, which will paid out over several years as part of normal pension distributions. There were no pension benefit augmentations included in the fiscal 2014 restructuring costs.

The composition of the restructuring liability for the Fiscal 2012 plan as of March 28, 2014 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 ⁽²⁾			Restructuring liability as of March 28, 2014
Workforce reductions	$	9	$	2	$	—	$	(10	)	$	(1	)	$	—
Facilities costs	5		—		—		(3		)	—			2
Total	$	14	$	2	$	—	$	(13	)	$	(1	)	$	2

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

⁽²⁾ Foreign currency translation adjustments and reclassification of $1 million to liabilities held for sale related to the small software business that CSC has committed to sell (see Note 4).

The composition of the restructuring liability for the Fiscal 2012 plan as of March 29, 2013 was as follows:



(Amounts in millions)	Restructuring liability as of March 30, 2012		Costs expensed in fiscal 2013		Less: costs not affecting restructuring liability ⁽¹⁾			Cash paid			Other ⁽²⁾			Restructuring liability as of March 29, 2013
Workforce reductions	$	110	$	31	$	(1	)	$	(129	)	$	(2	)	$	9
Facilities costs	9		—		—			(4		)	—			5
Total	$	119	$	31	$	(1	)	$	(133	)	$	(2	)	$	14

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

⁽²⁾ Foreign currency translation adjustments

The composition of restructuring costs by segment for fiscal years 2014, 2013, and 2012 is as follows:



	Twelve Months Ended March 29, 2013
(Amounts in millions)	March 28, 2014		March 29, 2013		March 30, 2012
GBS ⁽¹⁾	$	46	$	87	$	66
GIS ⁽¹⁾	28		142		73
NPS	2		13		1
Corporate	—		22		—
Total	$	76	$	264	$	140

⁽¹⁾ Fiscal 2013 and fiscal 2013 amounts have been recast to reflect the change in CSC's reportable segments (see Note 19)

Of the total $85 million restructuring liability as of March 28, 2014, $83 million is included in accrued expenses and other current liabilities and $2 million is included in other long-term liabilities. Of the total $190 million restructuring liability as of March 29, 2013, $186 million was included in accrued expenses and other current liabilities and $4 million was included in other long-term liabilities.