Restructuring charges/other

Restructuring charges/other is included in Other and is comprised of the following components:



	For Three Months Ended September 30,					For Nine Months Ended September 30,						Cumulative Since Actions Initiated
	2013		2012			2013			2012
Restructuring charges:
2012 Wireless action
Severance and benefits cost	$	—	$	—		$	30		$	—		$	275
Accelerated depreciation	—		—			6			—			9
Other exit costs	—		—			2			—			105
	—		—			38			—			389
2011 actions
Severance and benefits cost	2		1			3			3			116
Accelerated depreciation	—		4			5			13			28
Other exit costs	14		9			18			21			43
	16		14			26			37			187
Total restructuring charges	16		14			64			37			$	576

Other:
Gain on technology transfer	—		—			(315		)	—
Gain on transfer of Japan substitutional pension	—		(144		)	—			(144		)
Other	—		8			—			8
Total Restructuring charges/other	$	16	$	(122	)	$	(251	)	$	(99	)

Restructuring actions related to the acquisition of National are discussed in Note 2 and are reflected on the Acquisition charges line of our Consolidated statements of income.

2012 Wireless action

In November 2012, we announced an action concerning our former Wireless segment that, when complete, is expected to reduce annualized expenses by about $450 million and will focus our investments on embedded markets with greater potential for sustainable growth. This action will be substantially complete by the end of 2013, eliminating about 1,700 jobs worldwide. As of September 30, 2013, $124 million has been paid to terminated employees for severance and benefits related to this action.

2011 actions

Beginning in the fourth quarter of 2011, we recognized restructuring charges associated with the closure of two older semiconductor manufacturing facilities in Houston, Texas, and Hiji, Japan, in 2013. This action will be substantially complete by the end of 2013. As of September 30, 2013, about $90 million has been paid to terminated employees for severance and benefits related to this action.

The table below reflects the changes in accrued restructuring balances associated with these actions:



	2012 Wireless Action						2011 Actions						Prior Actions
	Severance and Benefits			Other Charges			Severance and Benefits			Other Charges			Severance and Benefits			Other Charges		Total
Remaining accrual at December 31, 2012	$	241		$	—		$	94		$	3		$	5		$	6	$	349
Restructuring charges	30			8			3			23			—			—		64
Non-cash items (a)	—			(6		)	(1		)	(11		)	—			—		(18		)
Payments	(119		)	(2		)	(79		)	(13		)	(4		)	—		(217		)
Remaining accrual at September 30, 2013	$	152		$	—		$	17		$	2		$	1		$	6	$	178

(a) Reflects charges for stock-based compensation, impacts of postretirement benefit plans and accelerated depreciation.

The accrual balances above are primarily a component of Accrued expenses and other liabilities or Deferred credits and other liabilities on our Consolidated balance sheets, depending on the expected timing of payment.

Other

Gain on technology transfer

During the second quarter of 2013, we entered into an agreement to transfer wireless connectivity technology to a customer. This technology was associated with the former Wireless business that we have previously announced we are exiting. As a result, we recognized a gain of $315 million.

Gain on transfer of Japan substitutional pension

During the third quarter of 2012, we transferred the obligations and assets of the substitutional portion of our Japan pension plan to the government of Japan, resulting in a net gain of $144 million. See Note 7 for additional details.