9. Restructuring

In conjunction with the PLG Acquisition, the Company undertook a plan to achieve cost savings (the “Restructuring Plan”), primarily through headcount reductions. The Restructuring Plan was approved by the CEO prior to the close of the PLG Acquisition. No restructuring costs were incurred in the fiscal year ended September 30, 2016. The Restructuring Plan was complete in the fiscal year ended September 30, 2015 and resulted in approximately $74 million in restructuring charges, which were made up of employee-related costs of $67 million, real estate costs of $6 million and other costs of $1 million. Total restructuring costs of $2 million were incurred in the fiscal year ended September 30, 2015 with respect to these actions, which consist of $2 million of real estate costs. Total restructuring costs of $50 million were incurred in the fiscal year ended September 30, 2014 with respect to these actions, which consisted of $45 million of employee-related costs, $4 million of real estate costs and $1 million of other costs. Total cash payments of $74 million were made under the Restructuring Plan. Employee-related costs include all cash compensation and other employee benefits paid to terminated employees. Real estate costs include costs that will continue to be incurred without economic benefit to us, such as, among others, operating lease payments for office space no longer being used and moving costs incurred during relocation, costs incurred to close a facility and IT costs to wire a new facility.

Total restructuring activity is as follows:

	Employee-			Real
	related Costs			Estate Costs			Other		Total
	(in millions)
Balance at September 30, 2014	$	12		$	1		$	—	$	13
Restructuring expense		—			2			—		2
Cash payments		(10	)		(3	)		—		(13	)
Balance at September 30, 2015	$	2		$	—		$	—	$	2
Restructuring expense		—			—			—		—
Cash payments		(2	)		—			—		(2	)
Balance at September 30, 2016	$	—		$	—		$	—	$	—

The restructuring accrual is recorded in other current liabilities on the consolidated balance sheet. These balances reflect estimated future cash outlays.

A summary of the charges in the consolidated statements of operations resulting from the Restructuring Plan is shown below:

	Fiscal Year Ended		Fiscal Year Ended		Fiscal Year Ended
	September 30,		September 30,		September 30,
	2016		2015		2014
	(in millions)
Selling, general and administrative expenses	$	—	$	2	$	50
Total restructuring expense	$	—	$	2	$	50

All of the above expenses were recorded in the Recorded Music reportable segment.