Restructuring Charges and Cost Savings Initiatives (Tables)

9 Months Ended

May. 01, 2016

A summary of the pre-tax costs associated with the 2015 initiatives is as follows:



	Recognized as of May 1, 2016
Severance pay and benefits	$	128
Implementation costs and other related costs	66
Total	$	194

A summary of the restructuring activity and related reserves associated with the 2015 initiatives at May 1, 2016, is as follows:



	Severance Pay and Benefits			Other Restructuring Costs			Implementation Costs and Other Related Costs⁽³⁾	Total Charges
Accrued balance at August 2, 2015⁽¹⁾	$	85		$	8
2016 charges	34			1			35	$	70
2016 cash payments	(31		)	(9		)
Accrued balance at May 1, 2016⁽²⁾	$	88		$	—

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⁽¹⁾	Includes $45 of severance pay and benefits recorded in Other liabilities in the Consolidated Balance Sheet.


⁽²⁾	Includes $37 of severance pay and benefits recorded in Other liabilities in the Consolidated Balance Sheet.


⁽³⁾	Includes other costs recognized as incurred that are not reflected in the restructuring reserve in the Consolidated Balance Sheet. The costs are included in Administrative expenses in the Consolidated Statements of Earnings.

A summary of the pre-tax costs associated with segments is as follows:



	May 1, 2016
	Three Months Ended		Nine Months Ended		Costs Incurred to Date
Americas Simple Meals and Beverages	$	1	$	17	$	71
Global Biscuits and Snacks	3		23		67
Campbell Fresh	—		—		1
Corporate	11		30		55
Total	$	15	$	70	$	194

A summary of the pre-tax costs associated with the 2014 initiatives is as follows:

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⁽¹⁾	Recognized as of August 2, 2015.