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Restructuring Costs
 3 Months Ended
Jul. 01, 2016
Restructuring Costs [Abstract]  
Restructuring Costs
Restructuring Costs

The Company recorded $57 million and $0 million of net restructuring costs for the three months ended July 1, 2016 and July 3, 2015, respectively. The costs recorded during the three months ended July 1, 2016 were largely the result of implementing the Fiscal 2017 Plan, as described below.

Of the total $102 million restructuring liability as of July 1, 2016, $98 million is a short-term liability and is included in accrued expenses and other current liabilities and $4 million is included in other liabilities.

Fiscal 2017 Plan

In May 2016, the Company initiated restructuring actions across its business segments in certain areas (Fiscal 2017 Plan). The objective of the Fiscal 2017 Plan is to realign the Company's cost structure and resources to take advantage of operational efficiencies following recent acquisitions.

The composition of the restructuring liability for the Fiscal 2017 Plan was as follows:
(in millions)
 
Restructuring liability as of April 1, 2016
 
Costs expensed in fiscal 2017
 
Less: costs not affecting restructuring liability(1)
 
Cash paid
 
Other(2)
 
Restructuring liability as of July 1, 2016
Workforce reductions
 
$
—

 
$
59

 
(6
)
 
$
(6
)
 
$
(3
)
 
$
44


(1) Pension benefit augmentations recorded as a pension liability

(2) Foreign currency translation adjustments

Fiscal 2016 Plan

In September 2015, the Company initiated restructuring actions across its business segments. The objectives of the Fiscal 2016 Plan are to optimize utilization of facilities and rightsize overhead organizations as a result of the Separation.

The composition of the restructuring liability for the Fiscal 2016 Plan was as follows:
(in millions)
 
Restructuring liability as of April 1, 2016
 
Costs reversed in fiscal 2017
 
Cash paid
 
Restructuring liability as of July 1, 2016
Workforce reductions
 
$
29

 
$
(1
)
 
$
(7
)
 
$
21

Facilities costs
 
30

 
—

 
(5
)
 
25

 
 
$
59

 
$
(1
)
 
$
(12
)
 
$
46



Fiscal 2015 Plan

In June 2014, the Company initiated restructuring actions 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 is as follows:
(in millions)
 
Restructuring liability as of April 1, 2016
 
Costs reversed in fiscal 2017
 
Cash paid(1)
 
Restructuring liability as of July 1, 2016
Workforce reductions
 
$
29

 
$
(1
)
 
$
(17
)
 
$
11



(1) Includes $16 million related to fourth quarter fiscal 2015 special restructuring
Fiscal 2013 Plan

The restructuring liability for the Fiscal 2013 Plan was $1 million as of July 1, 2016 and April 1, 2016, respectively. There were no restructuring costs for the Fiscal 2013 Plan accrued during the first three months of fiscal 2017.

Restructuring Expense by Segment

The restructuring costs/reversals by segment for the three months ended July 1, 2016 are shown in the table below. There were no restructuring costs during the three months ended July 3, 2015.
 
 
Three months ended
(in millions)
 
July 1, 2016
GBS
 
$
20

GIS
 
37

Corporate
 
—

Total
 
$
57