During the three months ended September 30, 2019, the Company recognized

non-cash

impairment charges of $273 million, primarily related to the impairment of goodwill and indefinite-lived intangible assets at the News America Marketing reporting unit. As a result of the Company’s continued review of strategic options for the News America Marketing business, and other market indicators, the Company determined that the fair value of the reporting unit was less than its carrying value. As a result, the Company recorded a $122 million

non-cash

impairment charge to goodwill and a $113 million

non-cash

impairment charge to intangible assets. The assumptions utilized in the income approach valuation method for News America Marketing were discount rates (ranging from

17.0%-18.5%)

and long-term growth rates (ranging from

0.6%-1.5%).

During the three months ended September 30, 2019 and 2018, the Company recorded restructuring charges of $24 million and $18 million, respectively, of which $19 million and $17 million, respectively, related to the News and Information Services segment. The restructuring charges recorded in fiscal 2020 and 2019 were for employee termination benefits.

Changes in restructuring program liabilities were as follows:


	For the three months ended September 30,
	2019											2018
	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	$	28		$	2		$	10	$	40		$	29		$	2	$	11		$	42
Additions		24			—			—		24			18			—		—			18
Payments		(29	)		—			—		(29	)		(23	)		—		(1	)		(24	)
Other		(1	)		(2	)		—		(3	)		(1	)		—		1			—

Balance, end of period	$	22		$	—		$	10	$	32		$	23		$	2	$	11		$	36

As of September 30, 2019, restructuring liabilities of approximately $23 million were included in the Balance Sheet in Other current liabilities and $9 million were included in Other

non-current

liabilities.