During the three and nine months ended March 31, 2022, the Company recognized non-cash impairment charges of $15 million related to the write-down of fixed assets associated with the shutdown and anticipated sale of certain U.S. printing facilities at the Dow Jones segment.

During the three and nine months ended March 31, 2022, the Company recorded restructuring charges of $22 million and $67 million, respectively, of which $5 million and $29 million, respectively, related to the News Media segment. The restructuring charges recorded in fiscal 2022 primarily related to employee termination benefits.

During the three and nine months ended March 31, 2021, the Company recorded restructuring charges of $30 million and $93 million, respectively, of which $18 million and $61 million, respectively, related to the News Media segment. The restructuring charges recorded in fiscal 2021 primarily related to employee termination benefits and exit costs associated with the closure of the Company’s Bronx print plant.


	For the three months ended March 31,
	2022				2021
	One time employee termination benefits		Other costs		Total		One time employee termination benefits		Other costs		Total
	(in millions)
Balance, beginning of period	$	23	$	36	$	59	$	32	$	34	$	66
Additions	9		13		22		20		10		30
Payments	(15)		(8)		(23)		(12)		(8)		(20)
Other	(2)		—		(2)		(2)		—		(2)
Balance, end of period	$	15	$	41	$	56	$	38	$	36	$	74


	For the nine months ended March 31,
	2022				2021
	One time employee termination benefits		Other costs		Total		One time employee termination benefits		Other costs		Total
	(in millions)
Balance, beginning of period	$	51	$	35	$	86	$	64	$	9	$	73
Additions	46		21		67		55		38		93
Payments	(80)		(15)		(95)		(81)		(11)		(92)
Other	(2)		—		(2)		—		—		—
Balance, end of period	$	15	$	41	$	56	$	38	$	36	$	74

As of March 31, 2022, restructuring liabilities of approximately $29 million were included in the Balance Sheet in Other current liabilities and $27 million were included in Other non-current liabilities.