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Restructuring and Integration (Tables)
12 Months Ended
Dec. 31, 2023
Restructuring and Related Activities [Abstract]  
Summary of Restructuring Costs

The following table summarizes restructuring costs by type that have been incurred through December 31, 2023:

 

 

 

Twelve Months Ended

 

 

 

 

 

 

Estimated

 

 

Estimated

 

 

 

December 31,

 

 

 

Inception to

 

 

Remaining

 

 

Total

 

 

 

2023

 

 

 

Date

 

 

Costs

 

 

Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer Solutions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Severance and Related Benefits

 

$

 

11

 

 

$

 

11

 

 

$

 

10

 

 

$

 

21

 

Other Restructuring Costs(1)

 

 

 

56

 

 

 

 

56

 

 

 

 

35

 

 

 

 

91

 

Total Employer Solutions

 

$

 

67

 

 

$

 

67

 

 

$

 

45

 

 

$

 

112

 

Professional Services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Severance and Related Benefits

 

$

 

1

 

 

$

 

1

 

 

$

 

3

 

 

$

 

4

 

Total Professional Services

 

$

 

1

 

 

$

 

1

 

 

$

 

3

 

 

$

 

4

 

Corporate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Severance and Related Benefits

 

$

 

15

 

 

$

 

15

 

 

$

 

6

 

 

$

 

21

 

Other Restructuring Costs(1)

 

 

 

2

 

 

 

 

2

 

 

 

 

1

 

 

 

 

3

 

Total Corporate

 

$

 

17

 

 

$

 

17

 

 

$

 

7

 

 

$

 

24

 

Total Restructuring Costs

 

$

 

85

 

 

$

 

85

 

 

$

 

55

 

 

$

 

140

 

 

 

(1)
Other restructuring costs associated with the Transformation Program primarily include data center exit costs, third party fees associated with the restructuring, and costs associated with transitioning existing technology and processes.
Schedule of Accrued Restructuring Liability

As of December 31, 2023, approximately $10 million of the Company's total restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Consolidated Balance Sheets.

 

 

 

Severance and Related Benefits

 

 

Other Restructuring Costs

 

 

Total

 

Accrued restructuring liability as of December 31, 2022

 

$

 

 

 

$

 

 

 

$

 

 

Restructuring charges

 

 

 

27

 

 

 

 

58

 

 

 

 

85

 

Cash payments

 

 

 

(21

)

 

 

 

(55

)

 

 

 

(76

)

Accrued restructuring liability as of December 31, 2023

 

$

 

6

 

 

$

 

3

 

 

$

 

9

 

The following table summarizes the changes in the accrual balance:

 

 

Severance and

 

 

Other Restructuring

 

 

 

 

 

 

Related Benefits

 

 

Costs

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

Accrued restructuring liability as of December 31, 2022

$

 

4

 

 

$

 

4

 

 

$

 

8

 

Cash payments

 

 

(3

)

 

 

 

(4

)

 

 

 

(7

)

Accrued restructuring liability as of December 31, 2023

$

 

1

 

 

$

 

 

 

$

 

1