(1)

Charges included in cost of sales were attributable to inventory-related charges within the Industrial Solutions segment.

Activity in our restructuring reserves was as follows:


	Balance at												Balance at
	September 24,				Changes in		Cash		Non-Cash		Currency		June 24,
	2021		Charges		Estimate		Payments		Items		Translation		2022

	(in millions)
Fiscal 2022 Actions:
Employee severance	$	—	$	57	$	—	$	(4)	$	—	$	—	$	53
Property, plant, and equipment and other non-cash charges		—		27		—		—		(27)		—		—
Total		—		84		—		(4)		(27)		—		53
Fiscal 2021 Actions:
Employee severance		152		2		(4)		(73)		—		(10)		67
Facility and other exit costs		2		3		—		(4)		—		—		1
Property, plant, and equipment		—		2		—		—		(2)		—		—
Total		154		7		(4)		(77)		(2)		(10)		68
Pre-Fiscal 2021 Actions:
Employee severance		135		—		(7)		(34)		—		(10)		84
Facility and other exit costs		15		8		(4)		(11)		—		—		8
Property, plant, and equipment		—		4		(3)		—		(1)		—		—
Total		150		12		(14)		(45)		(1)		(10)		92
Total Activity	$	304	$	103	$	(18)	$	(126)	$	(30)	$	(20)	$	213

Fiscal 2022 Actions

During fiscal 2022, we initiated a restructuring program associated with footprint consolidation and cost structure improvements across all segments. During the nine months ended June 24, 2022, we recorded restructuring and related charges of $84 million in connection with this program. We expect to complete all restructuring actions commenced during the nine months ended June 24, 2022 by the end of fiscal 2024 and to incur additional charges of approximately $16 million.

The following table summarizes expected, incurred, and remaining charges for the fiscal 2022 program by segment as of June 24, 2022:


	Total		Cumulative		Remaining
	Expected		Charges		Expected
	Charges		Incurred		Charges

	(in millions)
Transportation Solutions	$	28	$	24	$	4
Industrial Solutions		47		45		2
Communications Solutions		25		15		10
Total	$	100	$	84	$	16

Fiscal 2021 Actions

During fiscal 2021, we initiated a restructuring program across all segments to optimize our manufacturing footprint and improve the cost structure of the organization. In connection with this program, during the nine months ended June 24, 2022 and June 25, 2021, we recorded net restructuring charges of $3 million and $162 million, respectively. We expect additional charges related to fiscal 2021 actions to be insignificant.

The following table summarizes charges incurred for the fiscal 2021 program by segment as of June 24, 2022:


	Cumulative
	Charges
	Incurred
	(in millions)
Transportation Solutions	$	125
Industrial Solutions		49
Communications Solutions		24
Total	$	198

Pre-Fiscal 2021 Actions

During the nine months ended June 24, 2022 and June 25, 2021, we recorded net restructuring credits of $2 million and charges of $8 million, respectively, related to pre-fiscal 2021 actions. We expect additional charges related to pre-fiscal 2021 actions to be insignificant.

Total Restructuring Reserves

Restructuring reserves included on the Condensed Consolidated Balance Sheets were as follows:


	June 24,		September 24,
	2022		2021

	(in millions)
Accrued and other current liabilities	$	160	$	236
Other liabilities		53		68
Restructuring reserves	$	213	$	304