The Company is in the final stages of its integration of JLT, which the Company acquired in April 2019. The costs incurred in connection with the integration and restructuring of the combined businesses, primarily related to severance, real estate rationalization and technology, consulting fees related to the management of the integration processes and legal fees related to the rationalization of legal entity structures.

Since the acquisition of JLT, the Company has incurred JLT integration and restructuring costs of $647 million through September 30, 2021. This reflects $19 million and $61 million of costs incurred for the three and nine months ended September 30, 2021, respectively, compared to $44 million and $181 million, respectively, for the same periods in the prior year.

Costs recognized are based on applicable accounting guidance which includes accounting for disposal or exit activities, guidance related to impairment of long lived assets (for right of use assets related to real estate leases), as well as other costs resulting from accelerated depreciation or amortization of leasehold improvements and other property and equipment.

In connection with the JLT integration and restructuring, the Company incurred costs of $19 million and $61 million: $11 million and $38 million in RIS and $9 million and $21 million in Consulting for the three and nine months ended September 30, 2021, respectively. The severance and related costs were included in compensation and benefits and the other costs were included in other operating expenses in the consolidated statements of income.

Details of the JLT integration and restructuring activity from January 1, 2020 through September 30, 2021, are as follows:


(In millions)	Severance		Real Estate Related Costs (a)		Information Technology (a)		Consulting and Other Outside Services (b)		Total
Liability at 1/1/20	$	42	$	5	$	—	$	—	$	47
2020 charges	43		69		62		77		251
Cash payments	(69)		(25)		(55)		(77)		(226)
Non-cash charges	—		(42)		(5)		—		(47)

Liability at 12/31/20	$	16	$	7	$	2	$	—	$	25
2021 charges	9		19		15		18		61
Cash payments	(15)		(9)		(16)		(18)		(58)
Non-cash charges	—		(13)		—		—		(13)
Liability at 9/30/21	$	10	$	4	$	1	$	—	$	15

(a) Includes ROU asset impairments, data center contract termination costs and temporary infrastructure leasing costs.

(b) Includes consulting fees related to the management of the integration processes and legal fees related to the rationalization of legal entity structures.

The Company incurred costs of $12 million and $35 million for the three and nine months ended September 30, 2021 which reflect costs associated with the Company's global information technology and HR functions, and adjustments to restructuring liabilities for future rent under non-cancellable leases.


(In millions)	Liability at 1/1/20		Amounts Accrued		Cash Paid		Non-Cash/Other		Liability at 12/31/20		Amounts Accrued		Cash Paid		Non-Cash/Other		Liability at 9/30/21
Severance	$	51	$	39	$	(54)	$	—	$	36	$	13	$	(35)	$	—	$	14
Future rent under non-cancelable leases and other costs	51		50		(46)		(10)		45		22		(31)		(4)		32
Total	$	102	$	89	$	(100)	$	(10)	$	81	$	35	$	(66)	$	(4)	$	46