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Severance and Restructuring Related Costs
 9 Months Ended
Sep. 29, 2017
Severance and Restructuring Related Costs [Abstract]  
Severance and Restructuring Related Costs
23. Severance and Restructuring Related Costs
 
Consistent with the Company’s strategy to continuously improve its cost structure and right-size its businesses, especially in view of U.S. defense budget constraints, L3 is completing employment reduction actions across several of its businesses to reduce both direct and indirect costs, including overhead and general and administrative costs. As a result of these initiatives, the Company recorded a total of $34 million and $60 million of severance and restructuring costs during the quarterly and year-to-date periods ended September 29, 2017, respectively, with respect to approximately 1100 employees. During the year ended December 31, 2016, the Company recorded a total of $17 million of severance and restructuring related costs with respect to approximately 700 employees. Severance and restructuring related costs are reported within cost of sales on the unaudited condensed consolidated statements of operations. The remaining balance to be paid in connection with these initiatives was $30 million at September 29, 2017 and $9 million at December 31, 2016, which is expected to be paid primarily by the second quarter of 2018. Severance and restructuring related costs incurred by reportable segment are presented in the table below.
Third Quarter Ended
Year-to-Date Ended
September 29,
2017
September 23,
2016
September 29,
2017
September 23,
2016
(in millions)
Reportable Segment
 
 
 
 
 
 
 
 
 
 
 
 
Electronic Systems
$
4
 
$
2
 
$
9
 
$
4
 
Aerospace Systems(1)
 
15
 
 
1
 
 
16
 
 
1
 
Communication Systems
 
15
 
 
1
 
 
33
 
 
3
 
Sensor Systems
 
—
 
 
1
 
 
2
 
 
3
 
Consolidated
$
34
 
$
5
 
$
60
 
$
11
 
 
 
(1)
The severance and restructuring related costs incurred during the quarterly period ended September 29, 2017 includes $2 million of curtailment losses. See Note 19 for additional information.