Restructuring Costs (Tables)

9 Months Ended

Jan. 02, 2015

Schedule of Restructuring Reserve by Type of Cost

The composition of the restructuring liability for the Fiscal 2015 Plan as of January 2, 2015 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 January 2, 2015
Workforce reductions	$	—	$	25	$	—	$	(11	)	$	(1	)	$	13


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

The composition of the restructuring liability for the Fiscal 2013 Plan as of January 2, 2015 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⁽²⁾			Restructuring liability as of January 2, 2015
Workforce reductions	$	70	$	(12	)	$	7	$	(53	)	$	(2	)	$	10
Facilities costs	13		2			—		(7		)	—			$	8
	$	83	$	(10	)	$	7	$	(60	)	$	(2	)	$	18


⁽¹⁾	Charges 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 2012 Plan as of January 2, 2015 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 January 2, 2015
Facilities costs	2		—		(2		)	1		1
Total	$	2	$	—	$	(2	)	$	1	$	1


⁽¹⁾	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 2015 and fiscal 2014 by segment is as follows:



	Quarter Ended				Nine Months Ended
(Amounts in millions)	January 2, 2015		December 27, 2013		January 2, 2015		December 27, 2013
GBS	$	10	$	7	$	12	$	25
GIS	1		4		2		10
NPS	—		—		—		—
Corporate	1		—		1		(2		)
Total	$	12	$	11	$	15	$	33

The composition of restructuring expenses for the third quarter and first nine months of fiscal 2015 and fiscal 2014 by financial statement line item is as follows:



	Quarter Ended				Nine Months Ended
(Amounts in millions)	January 2, 2015		December 27, 2013		January 2, 2015		December 27, 2013
Cost of services	$	8	$	4	$	9	$	28
Selling, general and administrative	4		7		6		5