Restructuring Costs

The Company recorded $6 million and $(7) million of net restructuring costs for the quarters ended October 2, 2015 and October 3, 2014, respectively. For the six months ended October 2, 2015 and October 3, 2014, the Company recorded $6 million and $3 million, respectively. The costs recorded during the quarter and six months ended October 2, 2015 were in connection with actions under the Fiscal 2016 Plan and Fiscal 2015 Plan, as described below. 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.

Fiscal 2016 Plan

In September 2015, the Company initiated restructuring actions (the Fiscal 2016 Plan) across its business segments. The objective of the Fiscal 2016 Plan was to optimize utilization of facilities.

The composition of the restructuring liability for the Fiscal 2016 Plan as of October 2, 2015 is as follows:



(Amounts in millions)	Restructuring liability as of April 3, 2015		Costs expensed in fiscal 2016		Cash paid		Other		Restructuring liability as of October 2, 2015
Facilities costs	$	—	$	21	$	—	$	—	$	21

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 were to further reduce headcount in order to align resources to support business needs.

The composition of the restructuring liability for the Fiscal 2015 Plan as of October 2, 2015 is as follows:



(Amounts in millions)	Restructuring liability as of April 3, 2015		Costs reversed in fiscal 2016			Cash paid⁽¹⁾			Other⁽²⁾		Restructuring liability as of October 2, 2015
Workforce reductions	$	230	$	(15	)	$	(56	)	$	7	$	166
Facilities costs	5		—			(2		)	1		4
	$	235	$	(15	)	$	(58	)	$	8	$	170

⁽¹⁾ Includes $51 million related to fourth quarter fiscal 2015 special restructuring

⁽²⁾Foreign currency translation adjustments

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. There was an overall expense reduction in fiscal 2015 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. There were no restructuring costs for the Fiscal 2013 Plan accrued during the second quarter and first six months of fiscal 2016.

The composition of the restructuring liability for the Fiscal 2013 Plan as of October 2, 2015 is as follows:



(Amounts in millions)	Restructuring liability as of April 3, 2015		Costs expensed in fiscal 2016		Cash paid			Other⁽¹⁾			Restructuring liability as of October 2, 2015
Workforce reductions	$	3	$	—	$	(2	)	$	(1	)	$	—
Facilities costs	6		—		(2		)	—			4
	$	9	$	—	$	(4	)	$	(1	)	$	4


⁽¹⁾	Foreign currency translation adjustments

Fiscal 2012 Plan

The restructuring liability for the Fiscal 2012 Plan as of October 2, 2015 and April 3, 2015 was $0 million and $1 million, respectively. There were no restructuring costs for the Fiscal 2012 Plan accrued during the second quarter and first six months of fiscal 2016.

Of the total $195 million restructuring liability as of October 2, 2015, $189 million is a short-term liability and is included in accrued expenses and other current liabilities, and $6 million is included in other long-term liabilities.

The composition of restructuring expenses for the second quarter and first six months of fiscal 2016 and fiscal 2015 by segment is as follows:



	Quarter Ended					Six Months Ended
(Amounts in millions)	October 2, 2015		October 3, 2014			October 2, 2015		October 3, 2014
GBS	$	4	$	(2	)	$	4	$	2
GIS	1		(5		)	1		1
NPS	1		—			1		—
Corporate	—		—			—		—
Total	$	6	$	(7	)	$	6	$	3

The composition of restructuring expenses for the second quarter and first six months of fiscal 2016 and fiscal 2015 by financial statement line item is as follows:



	Quarter Ended						Six Months Ended
(Amounts in millions)	October 2, 2015			October 3, 2014			October 2, 2015			October 3, 2014
Cost of services	$	(1	)	$	(7	)	$	(1	)	$	1
Selling, general and administrative	7			—			7			2