Note 7: Restructuring and Other Charges



Years Ended (In Millions)	Dec 30, 2017		Dec 31, 2016		Dec 26, 2015
2016 Restructuring Program	$	135	$	1,823	$	—
2015 and 2013 Restructuring Programs	—		—		354
ISecG separation costs and other charges	249		63		—
Total restructuring and other charges	$	384	$	1,886	$	354

2016 RESTRUCTURING PROGRAM

In the second quarter of 2016, management approved and commenced the 2016 Restructuring Program to accelerate our transformation from a PC company to one that powers the cloud and billions of smart, connected computing devices. Under this program, we closed certain facilities and reduced headcount globally to align our operations with evolving business needs by investing in our growth businesses and improving efficiencies. This program was completed in 2017.

Restructuring and other charges by type for the 2016 Restructuring Program were as follows:



Years Ended (In Millions)	Dec 30, 2017		Dec 31, 2016
Employee severance and benefit arrangements	$	70	$	1,737
Pension settlement charges	25		57
Asset impairment and other charges	40		29
Total restructuring and other charges	$	135	$	1,823

Restructuring and other activity for the 2016 Restructuring Program were as follows:



(In Millions)	Employee Severance and Benefits			Asset Impairments and Other			Total
Accrued restructuring balance as of December 26, 2015	$	—		$	—		$	—
Additional accruals	1,556			29			1,585
Adjustments	92			—			92
Cash payments	(1,063		)	—			(1,063		)
Non-cash settlements	—			(19		)	(19		)
Accrued restructuring balance as of December 31, 2016	585			10			595
Additional accruals	—			40			40
Adjustments	70			—			70
Cash payments	(352		)	(25		)	(377		)
Non-cash settlements	—			(3		)	(3		)
Accrued restructuring balance as of December 30, 2017	$	303		$	22		$	325

We recorded the additional accruals as restructuring and other 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 30, 2017 is expected to be paid within the next 12 months, and was recorded within accrued compensation and benefits on the consolidated balance sheets. Restructuring actions related to this program, which were approved in 2016, impacted approximately 16,000 employees.

2015 AND 2013 RESTRUCTURING PROGRAMS

During 2015 and 2013, management approved and commenced implementation of restructuring actions, including targeted workforce reductions and the exit of certain businesses and facilities, as we adjusted resources from areas of disinvestment to areas of investment. The 2013 restructuring program included the wind down of our 200mm wafer fabrication facility in Massachusetts and the closure of our assembly and test facility in Costa Rica. Both programs were completed in 2015.