Note 4 — Restructuring

Accrued restructuring severance and exit costs and changes in the accruals for fiscal years 2018, 2017 and 2016 were as follows:



(in millions)	Accrued Balance at March 31, 2017		Expense		Change in Estimate		Payments			Accretion and Other			Accrued Balance at March 31, 2018
Severance charges	$	1	$	—	$	—	$	(1	)	$	—		$	—
Facility exit charges	11		—		—		(3		)	(1		)	7
Total accrued liabilities	$	12											$	7



(in millions)	Accrued Balance at March 31, 2016		Expense		Change in Estimate			Payments			Accretion and Other			Accrued Balance at March 31, 2017
Severance charges	$	3	$	—	$	(1	)	$	(1	)	$	—		$	1
Facility exit charges	16		—		—			(4		)	(1		)	11
Total accrued liabilities	$	19												$	12



(in millions)	Accrued Balance at March 31, 2015		Expense		Change in Estimate			Payments			Accretion and Other		Accrued Balance at March 31, 2016
Severance charges	$	28	$	—	$	(3	)	$	(22	)	$	—	$	3
Facility exit charges	21		—		—			(5		)	—		16
Total accrued liabilities	$	49											$	19

The severance liabilities are included in “Accrued salaries, wages and commissions” in the Consolidated Balance Sheets. The facility exit liabilities are included in “Accrued expenses and other current liabilities” and “Other noncurrent liabilities” in the Consolidated Balance Sheets.

Accretion and other includes accretion of the Company’s lease obligations related to facility exits as well as changes in the assumptions related to future sublease income. These costs are included in “General and administrative” expense in the Consolidated Statements of Operations.