Restructuring and Employee Severance

9 Months Ended

Mar. 31, 2021

3. Restructuring and Employee Severance

The following table summarizes restructuring and employee severance:


	Three Months Ended March 31,
(in millions)	2021		2020
Employee-related	$	13	$	(15)
Facility exit and other	11		9
Total restructuring and employee severance	$	24	$	(6)


	Nine Months Ended March 31,
(in millions)	2021		2020
Employee-related	$	45	$	47
Facility exit and other	36		33
Total restructuring and employee severance	$	81	$	80

Employee-related costs primarily consist of termination benefits provided to employees who have been involuntarily terminated, duplicate payroll costs and retention bonuses incurred during transition periods. Facility exit and other costs primarily consist of vendor transition fees, professional, project management and other service fees to support divestitures, accelerated depreciation, lease costs associated with vacant facilities, equipment relocation costs, project consulting fees, costs associated with restructuring our delivery of information technology infrastructure services and certain other divestiture-related costs.

Restructuring costs during both the three and nine months ended March 31, 2021 and 2020 were primarily related to the implementation of certain enterprise-wide cost-savings measures. The income during the three months ended March 31, 2020 was due to changes in estimates for severance previously accrued.

The following table summarizes activity related to liabilities associated with restructuring and employee severance:


(in millions)	Employee- Related Costs		Facility Exit and Other Costs		Total
Balance at June 30, 2020	$	68	$	28	$	96
Additions	37		22		59
Payments and other adjustments	(49)		(25)		(74)
Balance at March 31, 2021	$	56	$	25	$	81