NOTE 3. RESTRUCTURING AND IMPAIRMENT

Fiscal 2015

During the three and six months ended December 31, 2014, the Company recorded restructuring charges of $17 million and $21 million, respectively, of which $14 million and $18 million, respectively, related to the newspaper businesses. The restructuring charges recorded in fiscal 2015 were primarily for employee termination benefits.

Fiscal 2014

During the three and six months ended December 31, 2013, the Company recorded restructuring charges of $24 million and $51 million, respectively, of which $21 million and $44 million, respectively, related to the newspaper businesses. The restructuring charges recorded in fiscal 2014 were primarily for employee termination benefits.

During the second quarter of fiscal 2014, the Company reached an agreement to sell one of its U.S. printing plants. The carrying value of the plant was more than the net proceeds the Company received in January 2014 by approximately $12 million which was recorded as an impairment charge during the three and six months ended December 31, 2013.

Changes in restructuring program liabilities were as follows:


	For the three months ended December 31,
	2014											2013
	One time employee termination benefits			Facility related costs		Other costs			Total			One time employee termination benefits			Facility related costs			Other costs		Total
	(in millions)
Balance, beginning of period	$	14		$	6	$	—		$	20		$	29		$	7		$	1	$	37
Additions		10			—		7			17			22			2			—		24
Payments		(5	)		—		—			(5	)		(28	)		(1	)		—		(29	)
Other		(2	)		—		(1	)		(3	)		—			—			—		—

Balance, end of period	$	17		$	6	$	6		$	29		$	23		$	8		$	1	$	32


	For the six months ended December 31,
	2014												2013
	One time employee termination benefits			Facility related costs			Other costs			Total			One time employee termination benefits			Facility related costs			Other costs			Total
	(in millions)
Balance, beginning of period	$	21		$	7		$	—		$	28		$	51		$	6		$	2		$	59
Additions		14			—			7			21			45			5			1			51
Payments		(16	)		(1	)		—			(17	)		(74	)		(3	)		(1	)		(78	)
Other		(2	)		—			(1	)		(3	)		1			—			(1	)		—

Balance, end of period	$	17		$	6		$	6		$	29		$	23		$	8		$	1		$	32

As of December 31, 2014, restructuring liabilities of approximately $19 million were included in the Balance Sheet in Other current liabilities and $10 million were included in Other non-current liabilities.