Restructuring Costs

3 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

The Company recorded total restructuring costs of $6 million in the first three months of 2018, primarily for severance at Marsh and Corporate, as well as future rent under non-cancelable leases at Corporate. These costs were incurred in Risk and Insurance Services ($3 million), Consulting ($1 million) and Corporate ($2 million).

Details of the restructuring activity from January 1, 2017 through March 31, 2018, which includes liabilities from actions prior to 2018, are as follows:



(In millions)	Liability at 1/1/17		Amounts Accrued		Cash Paid			Other		Liability at 12/31/17		Amounts Accrued		Cash Paid			Other			Liability at 3/31/18
Severance	$	32	$	31	$	(49	)	$	1	$	15	$	5	$	(4	)	$	(1	)	$	15
Future rent under non-cancelable leases and other costs	61		9		(22		)	2		50		1		(4		)	1			48
Total	$	93	$	40	$	(71	)	$	3	$	65	$	6	$	(8	)	$	—		$	63

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.