Note 13: Restructuring and Asset Impairment Charges

Restructuring and asset impairment charges by program for each period were as follows:



Years Ended (In Millions)	Dec 26, 2015		Dec 27, 2014		Dec 28, 2013
2015 restructuring program	$	264	$	—	$	—
2013 restructuring program	90		295		240
Total restructuring and asset impairment charges	$	354	$	295	$	240

2015 Restructuring Program

Beginning in the second quarter of 2015, management approved and commenced implementation of restructuring actions, primarily targeted workforce reductions, as we adjusted resources from areas of disinvestment to areas of investment. This program was substantially complete by the end of the 2015.

Restructuring and asset impairment charges for the 2015 restructuring program in 2015 were as follows:



Years Ended (In Millions)	Dec 26, 2015
Employee severance and benefit arrangements	$	250
Asset impairments and other restructuring charges	14
Total restructuring and asset impairment charges	$	264

Restructuring and asset impairment activities for the 2015 restructuring program in 2015 were as follows:



(In Millions)	Employee Severance and Benefits			Asset Impairments and Other			Total
Accrued restructuring balance as of December 27, 2014	$	—		$	—		$	—
Additional accruals	292			14			306
Adjustments	(42		)	—			(42		)
Cash payments	(225		)	(1		)	(226		)
Non-cash settlements	—			(6		)	(6		)
Accrued restructuring balance as of December 26, 2015	$	25		$	7		$	32

We recorded the additional accruals as restructuring and asset impairment charges in the consolidated statements of income and within the “all other” operating segments category. A substantial majority of the accrued restructuring balance as of December 26, 2015 is expected to be paid within the next 12 months, and was recorded as a current liability within accrued compensation and benefits on the consolidated balance sheets.

Restructuring actions related to this program that were approved in 2015 impacted approximately 4,000 employees.

2013 Restructuring Program

Beginning in the third quarter of 2013, management approved and commenced implementation of several restructuring actions, including targeted workforce reductions and the exit of certain businesses and facilities. These actions include the wind down of our 200mm wafer fabrication facility in Massachusetts, which ceased production in the first quarter of 2015, and the closure of our assembly and test facility in Costa Rica, which ceased production in the fourth quarter of 2014. These targeted reductions will enable us to better align our resources in areas providing the greatest benefit in the current business environment. This program was substantially complete by the end of 2015.

Restructuring and asset impairment charges for the 2013 restructuring program for each period were as follows:



Years Ended (In Millions)	Dec 26, 2015		Dec 27, 2014		Dec 28, 2013
Employee severance and benefit arrangements	$	82	$	265	$	201
Asset impairments and other restructuring charges	8		30		39
Total restructuring and asset impairment charges	$	90	$	295	$	240

Restructuring and asset impairment activities for the 2013 restructuring program for each period were as follows:



(In Millions)	Employee Severance and Benefits			Asset Impairments and Other			Total
Accrued restructuring balance as of December 28, 2013	$	183		$	—		$	183
Additional accruals	252			31			283
Adjustments	13			(1		)	12
Cash payments	(327		)	(6		)	(333		)
Non-cash settlements	—			(13		)	(13		)
Accrued restructuring balance as of December 27, 2014	121			11			132
Additional accruals	101			9			110
Adjustments	(19		)	(1		)	(20		)
Cash payments	(171		)	(10		)	(181		)
Non-cash settlements	—			(3		)	(3		)
Accrued restructuring balance as of December 26, 2015	$	32		$	6		$	38

We recorded the additional accruals and adjustments as restructuring and asset impairment charges in the consolidated statements of income and within the "all other" operating segments category. Substantially all of the accrued restructuring balance as of December 26, 2015 is expected to be paid within the next 12 months, and was recorded as a current liability within accrued compensation and benefits on the consolidated balance sheets.

Restructuring actions related to this program that were approved in 2015 impacted approximately 940 employees. Since the third quarter of 2013, we have incurred a total of $625 million in restructuring and asset impairment charges. These charges include $548 million related to employee severance and benefit arrangements for approximately 8,500 employees, and $77 million in asset impairment charges and other restructuring charges.