During the three and nine months ended March 31, 2023, the Company recorded restructuring charges of $25 million and $65 million, respectively, primarily related to employee termination benefits. The employee termination benefits recorded in the three months ended March 31, 2023 mainly resulted from actions taken by the Company’s businesses in response to the headcount reductions announced in February 2023.

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 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.

Changes in restructuring program liabilities were as follows:


	For the three months ended March 31,
	2023				2022
	One time employee termination benefits		Other costs		Total		One time employee termination benefits		Other costs		Total
	(in millions)
Balance, beginning of period	$	25	$	41	$	66	$	23	$	36	$	59
Additions	24		1		25		9		13		22
Payments	(21)		(4)		(25)		(15)		(8)		(23)
Other	(1)		—		(1)		(2)		—		(2)
Balance, end of period	$	27	$	38	$	65	$	15	$	41	$	56


	For the nine months ended March 31,
	2023				2022
	One time employee termination benefits		Other costs		Total		One time employee termination benefits		Other costs		Total
	(in millions)
Balance, beginning of period	$	25	$	41	$	66	$	51	$	35	$	86
Additions	60		5		65		46		21		67
Payments	(55)		(8)		(63)		(80)		(15)		(95)
Other	(3)		—		(3)		(2)		—		(2)
Balance, end of period	$	27	$	38	$	65	$	15	$	41	$	56

As of March 31, 2023, restructuring liabilities of approximately $38 million were included in the Balance Sheet in Other current liabilities and $27 million were included in Other non-current liabilities.