Restructuring

6 Months Ended

Jun. 28, 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:

	As of January 1, 2020	Additions	Utilized	Released	Other changes	As of June 28, 2020
Restructuring liabilities	32	17	(24)	—	—	25

The restructuring charges consist of personnel lay-off costs of $19 million for the six month period ended June 28, 2020 (June 30, 2019: $30 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		For the six months ended
	June 28, 2020	June 30, 2019	June 28, 2020	June 30, 2019
Cost of revenue	—	—	3	4
Research and development	6	5	10	16
Selling, general and administrative	2	—	6	10
Net restructuring charges	8	5	19	30