Severance and Exit Costs (Tables)

3 Months Ended

Jun. 30, 2013

Restructuring and Related Activities [Abstract]

Accrued severance and exit costs and changes in the accruals during the three months ended June 30, 2013 and 2012 were as follows:



(in millions)	Accrued Balance at March 31, 2013		Expense		Change in Estimate			Payments			Accretion and Other			Accrued Balance at June 30, 2013
Severance charges	$	16	$	103	$	(1	)	$	(28	)	$	3		$	93
Facility exit charges	23		17		—			(4		)	(3		)	33
Total accrued liabilities	$	39												$	126



(in millions)	Accrued Balance at March 31, 2012		Expense		Change in Estimate			Payments			Accretion and Other			Accrued Balance at June 30, 2012
Severance charges	$	13	$	—	$	(3	)	$	(5	)	$	—		$	5
Facility exit charges	40		—		—			(3		)	(1		)	36
Total accrued liabilities	$	53												$	41

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details