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Restructuring
9 Months Ended
Sep. 27, 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, 2020AdditionsUtilizedReleasedOther
changes
As of September 27, 2020
Restructuring liabilities32 38 (30)  40 

The restructuring charges consist of personnel lay-off costs of $40 million for the nine month period ended September 27, 2020 (September 29, 2019: $29 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 endedFor the nine months ended
September 27, 2020September 29, 2019September 27, 2020September 29, 2019
Cost of revenue12 (1)15 
Research and development7 — 17 16 
Selling, general and administrative2 — 8 10 
Net restructuring charges21 (1)40 29