Restructuring

3 Months Ended

Mar. 29, 2020

Restructuring and Related Activities [Abstract]

Restructuring

Restructuring

At each reporting date, we evaluate our restructuring liabilities, which consist primarily of termination benefits, to ensure that our accruals are still appropriate.

The following table presents the changes in restructuring liabilities in 2020:

	Balance January 1, 2020	Additions	Utilized		Released	Other changes	Balance Balance as of March 29, 2020
Restructuring liabilities	32	9	(15	)	—	—	26

The restructuring charges consist of personnel lay-off costs of $11 million for the three month period ended March 29, 2020 (March 31, 2019: $25 million).

These restructuring charges recorded in operating income, for the periods indicated, are included in the following line items in the statement of operations:

	For the three months ended
	March 29, 2020	March 31, 2019
Cost of revenue	3	4
Research and development	4	11
Selling, general and administrative	4	10
Net restructuring charges	11	25