Restructuring

In January 2015, at a regular meeting of our Board of Directors (the “Board”), the Board approved a plan to implement a strategic reduction of our existing global workforce. As a result, we are reducing our workforce globally. The reduction is expected to be substantially completed in the first half of 2015. The restructuring costs are aggregated in general and administrative expenses in the condensed consolidated statement of income.

The following table summarizes by segment the restructuring costs recognized during the three months ended March 31, 2015 and 2014:



	Three Months Ended March 31, 2015						Three Months Ended March 31, 2014
	Employee Severance and Benefits		Other Associated Costs		Total		Employee Severance and Benefits		Other Associated Costs		Total
	(In millions)
Marketplaces	$	60	$	—	$	60	$	—	$	—	$	—
Payments	48		—		48		—		—		—
Enterprise	6		5		11		—		—		—
Total restructuring	$	114	$	5	$	119	$	—	$	—	$	—

The following table summarizes the restructuring reserve activity during the three months ended March 31, 2015:



	Employee Severance and Benefits			Other Associated Costs			Total
	(In millions)
Accrued liability as of January 1, 2015	$	—		$	—		$	—
Charges (benefit)	114			5			119
Payments	(42		)	(3		)	(45		)
Accrued liability as of March 31, 2015	$	72		$	2		$	74