Accrued Expenses and Other Current Liabilities (Tables)

6 Months Ended

Jun. 30, 2020

Payables And Accruals [Abstract]

Details of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following for the periods presented:

	June 30, 2020		December 31, 2019
	(in millions)
Accrued salary, bonus, and related benefits	$	35	$	74
Accrued marketing costs		12		27
Current income tax payables		3		14
Finance lease liability - current portion		5		5
Operating leases liability - current portion		20		20
Restructuring and other related reorganization costs (1)		7		1
Other		59		62
Total	$	141	$	203

(1) The Company incurred pre-tax restructuring and other related reorganization costs of $33 million and $42 million during the three and six months ended June 30, 2020, respectively. The costs consist of employee severance and related benefits. In response to the COVID-19 pandemic, during the second quarter of 2020, the Company committed to restructuring actions intended to reinforce its financial position, reduce its cost structure, and improve operational efficiencies, which have resulted in headcount reductions. In addition, we engaged in a smaller scale restructuring action in the first quarter of 2020 to reduce our cost structure and improve our operational efficiencies, which resulted in headcount reductions for which we recognized $9 million in restructuring and other related reorganization costs.

The following table summarizes our restructuring and other related reorganization costs for the six months ended June 30, 2020:

	Restructuring and other related reorganization costs
	(in millions)
Accrued liability as of December 31, 2019	$	1
Charges	42
Payments		(36	)
Accrued liability as of June 30, 2020	$	7

Summary of Restructuring and Other Related Reorganization Costs

The following table summarizes our restructuring and other related reorganization costs for the six months ended June 30, 2020:

	Restructuring and other related reorganization costs
	(in millions)
Accrued liability as of December 31, 2019	$	1
Charges	42
Payments		(36	)
Accrued liability as of June 30, 2020	$	7