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Restructuring Costs
 9 Months Ended
Sep. 30, 2017
Restructuring and Related Activities [Abstract]  
Restructuring Costs
Restructuring Costs
The Company recorded total restructuring costs of $32 million in the first nine months of 2017, primarily for severance at Mercer, Marsh and Corporate, as well as future rent under non-cancelable leases at Corporate. These costs were incurred in Risk and Insurance Services ($7 million), Consulting ($18 million) and Corporate ($7 million).
Details of the restructuring activity from January 1, 2016 through September 30, 2017, which includes liabilities from actions prior to 2017, are as follows:
(In millions)
Liability at 1/1/16
 
Amounts
Accrued
 
Cash
Paid
 
Other 
 
Liability at 12/31/16
 
Amounts
Accrued
 
Cash
Paid
 
Other 
 
Liability at 9/30/17
Severance
$
15

 
$
40

 
$
(22
)
 
$
(1
)
 
$
32

 
$
24

 
$
(42
)
 
$
—

 
$
14

Future rent under non-cancelable leases and other costs
78

 
4

 
(17
)
 
(4
)
 
61

 
8

 
(15
)
 
1

 
55

Total
$
93

 
$
44

 
$
(39
)
 
$
(5
)
 
$
93

 
$
32

 
$
(57
)
 
$
1

 
$
69

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 and accrued liabilities, other liabilities or accrued compensation and employee benefits, depending on the nature of the items.