Restructuring Costs

The Company recorded $(7) million and $15 million of restructuring costs for the quarters ended October 3, 2014 and September 27, 2013, respectively. For the six months ended October 3, 2014 and September 27, 2013, the Company recorded $3 million and $22 million, respectively. The costs recorded during the quarter and six months ended October 3, 2014 were in connection with actions under the Fiscal 2015 Plan, Fiscal 2013 Plan and Fiscal 2012 Plan, as described below. The costs recorded during the quarter and six months ended September 27, 2013 were in connection with actions under both the Fiscal 2013 and Fiscal 2012 plans, as described below.

Fiscal 2015 Plan

In June 2014, the Company initiated restructuring actions (the Fiscal 2015 Plan) across its business segments. The objectives of the Fiscal 2015 Plan are to further reduce headcount in order to align resources to support business needs. Management expects that further actions will be taken during fiscal 2015, which could result in additional charges.

The composition of the restructuring liability for the Fiscal 2015 Plan as of October 3, 2014 is as follows:



(Amounts in millions)	Restructuring liability as of March 28, 2014		Costs expensed in fiscal 2015		Less: costs not affecting restructuring liability ⁽¹⁾		Cash paid			Other			Restructuring liability as of October 3, 2014
Workforce reductions	$	—	$	15	$	—	$	(3	)	$	(1	)	$	11


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

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 were 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 the end of fiscal 2014. The expense reduction in the first six months of fiscal 2015 was due to cancellation of a portion of a restructuring plan in a region, as well as revisions on plans that were executed at lower than expected costs.

The composition of the restructuring liability for the Fiscal 2013 Plan as of October 3, 2014 is as follows:



(Amounts in millions)	Restructuring liability as of March 28, 2014		Costs expensed in fiscal 2015			Less: costs not affecting restructuring liability ⁽¹⁾		Cash paid			Other⁽¹⁾			Restructuring liability as of October 3, 2014
Workforce reductions	$	70	$	(12	)	$	7	$	(40	)	$	(1	)	$	24
Facilities costs	13		—			—		(5		)				$	8
	$	83	$	(12	)	$	7	$	(45	)	$	(1	)	$	32


⁽¹⁾	Foreign currency translation adjustments.

Fiscal 2012 Plan

In March 2012, the Company initiated restructuring actions (the Fiscal 2012 Plan) primarily impacting its GIS segment. The objectives of the Fiscal 2012 Plan are 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. There were no restructuring costs for the Fiscal 2012 Plan accrued during the first six months of fiscal 2015.

The composition of the restructuring liability for the Fiscal 2012 Plan as of October 3, 2014 is as follows:



(Amounts in millions)	Restructuring liability as of March 28, 2014		Costs expensed in fiscal 2015		Cash paid			Other⁽¹⁾		Restructuring liability as of October 3, 2014
Facilities costs	2		—		(1		)	—		1
Total	$	2	$	—	$	(1	)	$	—	$	1


⁽¹⁾	Foreign currency translation adjustments.

Of the total $44 million restructuring liability as of October 3, 2014, $43 million is a short-term liability and is included in accrued expenses and other current liabilities, and $1 million is included in other long-term liabilities.

The composition of restructuring expenses for the second quarter and first six months of fiscal 2015 and fiscal 2014 by segment is as follows:



	Quarter Ended					Six Months Ended
(Amounts in millions)	October 3, 2014			September 27, 2013		October 3, 2014		September 27, 2013
GBS	$	(2	)	$	9	$	2	$	18
GIS	(5		)	6		1		6
NPS	—			—		—		—
Corporate	—			—		—		(2		)
Total	$	(7	)	$	15	$	3	$	22