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Restructuring Costs
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring Costs
Restructuring Costs
The Company recorded total restructuring costs of $9 million in the first nine months of 2016, primarily for future severance and rent under non-cancelable leases. These costs were incurred in Risk and Insurance Services ($2 million), Corporate ($6 million) and Consulting ($1 million).
Details of the restructuring activity from January 1, 2015 through September 30, 2016, which includes liabilities from actions prior to 2016, are as follows:
 
(In millions)
Liability at 1/1/15
 
Amounts
Accrued

 
Cash
Paid

 
Other 

 
Liability at 12/31/15
 
Amounts
Accrued

 
Cash
Paid

 
Other 

 
Liability at 9/30/16
Severance
$
7

 
$
17

 
$
(7
)
 
$
(2
)
 
$
15

 
$
5

 
$
(16
)
 
$
—

 
$
4

Future rent under non-cancelable leases and other costs
85

 
11

 
(21
)
 
3

 
78

 
4

 
(13
)
 
(2
)
 
67

Total
$
92

 
$
28

 
$
(28
)
 
$
1

 
$
93

 
$
9

 
$
(29
)
 
$
(2
)
 
$
71

The expenses associated with the above initiatives are included in compensation and benefits and other operating expenses in the consolidated statements of income. The liabilities associated with these initiatives are classified on the consolidated balance sheets as accounts payable, other liabilities or accrued compensation, depending on the nature of the items.