Restructuring Costs (Tables)

12 Months Ended

Mar. 28, 2014

Schedule of Restructuring and Related 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 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.

Schedule of Restructuring Reserve by Type of Cost

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

- 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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