Restructuring Costs

12 Months Ended

Dec. 31, 2017

(8) Restructuring Costs

As of December 31, 2017, restructuring related liabilities of $25 million pertaining to employee separation charges are included in “Other current liabilities” in our consolidated balance sheet.

During 2017, restructuring costs and other charges, primarily consisting of severance and other employee-related costs of $68 million, pension/OPEB benefit enhancements of $5 million and the loss recorded on the sale of Frontier’s Secure Strategic Partnerships business of $9 million, totaling $82 million in connection with workforce reductions, are included in “Restructuring costs and other charges” in our consolidated statement of operations for the year ended December 31, 2017.

During 2016, restructuring costs and other charges, primarily consisting of severance and other employee-related costs of $65 million, and pension/OPEB benefit enhancements of $26 million, totaling $91 million in connection with workforce reductions, are included in “Restructuring costs and other charges” in our consolidated statement of operations for the year ended December 31, 2016.

The following is a summary of the changes in the liabilities established for restructuring programs at December 31, 2017:




	Restructuring
($ in millions)	Liability
Balance, January 1, 2016	$	1
Severance costs		65
Cash payments during the period		(19)
Balance, December 31, 2016		47
Severance costs		68
Cash payments during the period		(90)
Balance, December 31, 2017	$	25