3. Litigation and Other Charges



	Thirteen weeks ended					Thirty-nine weeks ended
		October 28,		October 29,		October 28,		October 29,
		2017		2016		2017		2016
		($ in millions)
Pension litigation charge		$	—	$	—	$	50	$	—
Reorganization costs			13		—		13		—
Impairment of long-lived assets			—		6		—		6
Total litigation and other charges		$	13	$	6	$	63	$	6

During the third quarter of 2017, the Company reorganized its organizational structure by adjusting certain divisional responsibilities between our various businesses. As a result of this, as well as certain corporate staff reductions taken to improve corporate efficiency, the Company recorded a charge of $13 million. The charge consisted primarily of severance payments and benefit continuation costs for approximately 190 associates. The following is a reconciliation of the accrual for the quarter ended October 28, 2017:



		Severance and		Other Related
		Benefit Costs		Charges		Total
	($ in millions)
Balance at January 28, 2017	$	—	$	—	$	—
Amounts charged to expense		11		2		13
Cash payments		(2)		—		(2)
Balance at October 28, 2017	$	9	$	2	$	11

As more fully discussed in Note 14, Legal Proceedings, during the second quarter of 2017 the Company recorded a $50 million pension litigation charge.

Included in the thirteen and thirty-nine weeks ended October 29, 2016 is a non-cash charge of $6 million to write down store fixtures and leasehold improvements related to the Runners Point and Sidestep businesses.