NOTE 3. RESTRUCTURING AND IMPAIRMENT

Fiscal 2015

During the three and nine months ended March 31, 2015, the Company recorded restructuring charges of $10 million and $31 million, respectively, of which $8 million and $26 million, respectively, related to the News and Information Services segment. The restructuring charges recorded in fiscal 2015 were primarily for employee termination benefits.

Fiscal 2014

During the three and nine months ended March 31, 2014, the Company recorded restructuring charges of $10 million and $61 million, respectively, of which $6 million and $50 million, respectively, related to the News and Information Services segment. 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 nine months ended March 31, 2014.

Changes in restructuring program liabilities were as follows:


	For the three months ended March 31,
	2015												2014
	One time												One time
	employee			Facility									employee			Facility
	termination			related									termination			related
	benefits			costs			Other costs			Total			benefits			costs			Other costs			Total
	(in millions)
Balance, beginning of period	$	17		$	6		$	6		$	29		$	23		$	8		$	1		$	32
Additions		10			—			—			10			7			2			1			10
Payments		(11	)		—			—			(11	)		(11	)		(1	)		—			(12	)
Other		—			—			—			—			—			(2	)		(1	)		(3	)

Balance, end of period	$	16		$	6		$	6		$	28		$	19		$	7		$	1		$	27


	For the nine months ended March 31,
	2015												2014
	One time												One time
	employee			Facility									employee			Facility
	termination			related									termination			related
	benefits			costs			Other costs			Total			benefits			costs			Other costs			Total
	(in millions)
Balance, beginning of period	$	21		$	7		$	—		$	28		$	51		$	6		$	2		$	59
Additions		24			—			7			31			52			7			2			61
Payments		(27	)		(1	)		—			(28	)		(85	)		(4	)		(1	)		(90	)
Other		(2	)		—			(1	)		(3	)		1			(2	)		(2	)		(3	)

Balance, end of period	$	16		$	6		$	6		$	28		$	19		$	7		$	1		$	27

As of March 31, 2015, restructuring liabilities of approximately $18 million were included in the Balance Sheet in Other current liabilities and $10 million were included in Other non-current liabilities.