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Restructuring
 3 Months Ended
Dec. 31, 2018
Restructuring and Related Activities [Abstract]  
Restructuring
RESTRUCTURING, RELATED COSTS AND PROGRAMMING CHARGES
During fiscal 2018, we launched a program of cost transformation initiatives to improve our margins. We recognized pre-tax charges of $148 million in the quarter ended December 31, 2018 associated with continuing initiatives primarily related to recent management changes and reorganization at Media Networks, comprised of $71 million of restructuring and related costs and $77 million of programming charges. The charges, as detailed in the table below, included severance charges, exit costs principally resulting from vacating certain leased properties, related costs comprised of third-party professional services and programming charges. The programming charges resulted from decisions by management newly in place, as part of our 2018 restructuring activities, to cease the use of certain programming, and are included within Operating expenses in the Consolidated Statement of Earnings.
 
 
 
 
 
 
 
 
Restructuring, Related Costs
and Programming Charges
(in millions)
Quarter Ended 
 December 31, 2018
Media Networks
 
Filmed Entertainment
 
Corporate
 
Total
Severance (1)
$
23

 
$
14

 
$
4

 
$
41

Exit costs
27

 
—

 
—

 
27

Other related costs
—

 
—

 
3

 
3

Restructuring and related costs
50

 
14

 
7

 
71

Programming
74

 
3

 
—

 
77

Total
$
124

 
$
17

 
$
7

 
$
148

 
 
 
 
 
 
 
 
(1) Includes equity-based compensation expense of $1 million in the quarter ended December 31, 2018.
Our severance liability by reportable segment is as follows:
 
 
 
 
 
 
 
 
Severance Liability
(in millions)
Media Networks
 
Filmed Entertainment
 
Corporate
 
Total
September 30, 2018
$
149

 
$
23

 
$
23

 
$
195

Accruals
22

 
14

 
4

 
40

Severance payments
(37
)
 
(15
)
 
(11
)
 
(63
)
December 31, 2018
$
134

 
$
22

 
$
16

 
$
172

 
 
 
 
 
 
 
 

As of December 31, 2018, of the remaining $172 million liability, $124 million was classified within Other liabilities – current in the Consolidated Balance Sheets, with the remaining $48 million classified within Other liabilities – noncurrent. We expect to complete these restructuring actions in fiscal 2019. Amounts classified as noncurrent are expected to be substantially paid through 2021, in accordance with applicable contractual terms. In addition, we made payments related to exit costs of $6 million in the quarter ended December 31, 2018.