Restructuring Costs (Tables)

12 Months Ended

Apr. 03, 2015

Schedule of Restructuring and Related Costs

The composition of the restructuring liability for the Fiscal 2015 Plan as of April 3, 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 April 3, 2015
Workforce reductions	$	—	$	265	$	(10	)	$	(21	)	$	(4	)	$	230
Facilities costs	—		8		(3		)	—			—			$	5
	$	—	$	273	$	(13	)	$	(21	)	$	(4	)	$	235


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


⁽²⁾	Foreign currency translation adjustments.

The composition of restructuring expenses for fiscal years 2015, 2014, and 2013 by financial statement line item is as follows:



	Twelve Months Ended
(Amounts in millions)	April 3, 2015		March 28, 2014		March 29, 2013
Cost of services	$	253	$	70	$	238
Selling, general and administrative	8		6		26
Total	$	261	$	76	$	264

The composition of the restructuring liability for the Fiscal 2012 plan as of April 3, 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	Cash paid		Other ⁽¹⁾	Restructuring liability as of April 3, 2015
Facilities costs	2	—	—	(2	)	1	1

⁽¹⁾ Foreign currency translation adjustments.

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

⁽¹⁾ Foreign currency translation adjustments and reclassification of $1 million to liabilities held for sale related to the small software business that CSC committed to sell in fiscal 2014 and completed in fiscal 2015 (see Note 5).

The composition of the restructuring liability for the Fiscal 2013 Plan as of April 3, 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 April 3, 2015
Workforce reductions	$	70	$	(13	)	$	7	$	(57	)	$	(4	)	$	3
Facilities costs	13		1			—		(8		)	—			6
	$	83	$	(12	)	$	7	$	(65	)	$	(4	)	$	9

⁽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 was 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.

Schedule of Restructuring Reserve by Type of Cost

The composition of restructuring costs by segment for fiscal years 2015, 2014, and 2013 is as follows:



	Twelve Months Ended
(Amounts in millions)	April 3, 2015		March 28, 2014		March 29, 2013
GBS	$	137	$	46	$	87
GIS	114		28		142
NPS	5		2		13
Corporate	5		—		22
Total	$	261	$	76	$	264