RESTRUCTURING ACTIVITIES

3 Months Ended

Mar. 31, 2014

Restructuring and Related Activities [Abstract]

Invigorate Program

During 2012, the Company committed to a course of action related to a multi-year program called Invigorate which is

designed to reduce its cost structure. The Invigorate program is intended to mitigate the impact of continued reimbursement

pressures and labor and benefit cost increases, free up additional resources to invest in science, innovation and other growth

initiatives, and enable the Company to improve operating profitability and quality.

The following table provides a summary of the Company's pre-tax restructuring charges associated with its Invigorate program and other restructuring activities for the three months ended March 31, 2014 and 2013:



	Three Months Ended March 31,
	2014		2013
Employee separation costs	$	8	$	34
Facility-related costs	1		—
Accelerated vesting of stock-based compensation	—		1

Total restructuring charges	$	9	$	35

Total restructuring charges incurred for the three months ended March 31, 2014 included $8 million of employee

separation costs associated with various workforce reduction initiatives as the Company continues to simply its organization. Of the total $9 million in restructuring charges incurred during the three months ended March 31, 2014, $8 million and $1 million were recorded in cost of services and selling, general and administrative expenses, respectively.

Total restructuring charges incurred during the three months ended March 31, 2013 included $18 million of employee

separation costs incurred in connection with the Company's management layer reduction initiative, $3 million represents costs incurred under the Company's voluntary retirement program, with the remaining costs associated with various workforce reduction initiatives. Of the total $35 million in restructuring charges incurred during the three months ended March 31, 2013, $13 million and $22 million were recorded in cost of services and selling, general and administrative expenses, respectively.

Charges for both periods presented were primarily recorded in the Company's DIS business.

The following table summarizes activity in the restructuring liability as of March 31, 2014:



	Employee Separation Costs			Facility-Related Costs			Total

Balance, December 31, 2013	$	31		$	5		$	36
Current period charges	8			1			9
Less:
Cash payments	(16		)	(1		)	(17		)

Balance, March 31, 2014	$	23		$	5		$	28

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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