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Restructuring Costs
 9 Months Ended
Dec. 30, 2016
Restructuring Costs [Abstract]  
Restructuring Costs
Restructuring Costs

The Company recorded $3 million and $7 million of net restructuring costs for the three months ended December 30, 2016 and January 1, 2016, respectively. For the nine months ended December 30, 2016 and January 1, 2016, the Company recorded $85 million and $12 million, respectively. The costs recorded during the three and nine months ended December 30, 2016 were largely the result of implementing the Fiscal 2017 Plan, as described below.

The composition of restructuring costs by financial statement line item is as follows:
 
 
Three months ended
 
Nine months ended
(in millions)
 
December 30, 2016
 
January 1, 2016
 
December 30, 2016
 
January 1, 2016
Costs of services
 
$
1

 
$
11

 
$
76

 
$
9

Selling, general and administrative
 
2

 
(4
)
 
9

 
3

Total
 
$
3

 
$
7

 
$
85

 
$
12



Of the total $74 million restructuring liability as of December 30, 2016, $70 million is a short-term liability and is included in accrued expenses and other current liabilities and $4 million is included in other liabilities.

Fiscal 2017 Plan

In May 2016, the Company initiated restructuring actions across its business segments in certain areas. The objective of the Fiscal 2017 Plan is to realign the Company's cost structure and resources to take advantage of operational efficiencies following recent acquisitions.

The composition of the restructuring liability for the Fiscal 2017 Plan was as follows:
(in millions)
 
Restructuring liability as of April 1, 2016
 
Costs expensed in fiscal 2017
 
Less: costs not affecting restructuring liability(1)
 
Cash paid
 
Other(2)
 
Restructuring liability as of
December 30, 2016
Workforce reductions
 
$
—

 
$
89

 
(4
)
 
$
(37
)
 
$
(7
)
 
$
41

Facilities costs
 
—

 
4

 
—

 
(1
)
 
—

 
3

 
 
$
—

 
$
93

 
$
(4
)
 
$
(38
)
 
$
(7
)
 
$
44


(1) Pension benefit augmentations recorded as a pension liability
(2) Foreign currency translation adjustments


Fiscal 2016 Plan

In September 2015, the Company initiated restructuring actions across its business segments. The objectives of the Fiscal 2016 Plan were to optimize utilization of facilities and rightsize overhead organizations as a result of the Separation.
The composition of the restructuring liability for the Fiscal 2016 Plan was as follows:
(in millions)
 
Restructuring liability as of April 1, 2016
 
Costs reversed in fiscal 2017
 
Cash paid
 
Other(1)
 
Restructuring liability as of December 30, 2016
Workforce reductions
 
$
29

 
$
(1
)
 
$
(12
)
 
$
(2
)
 
$
14

Facilities costs
 
30

 
(4
)
 
(14
)
 
(1
)
 
11

 
 
$
59

 
$
(5
)
 
$
(26
)
 
$
(3
)
 
$
25



(1) Foreign currency translation adjustments

Fiscal 2015 Plan

In June 2014, the Company initiated restructuring actions across its business segments. The objectives of the Fiscal 2015 Plan were to further reduce headcount in order to align resources to support business needs.

The composition of the restructuring liability for the Fiscal 2015 Plan is as follows:
(in millions)
 
Restructuring liability as of April 1, 2016
 
Costs reversed in fiscal 2017
 
Cash paid(1)
 
Restructuring liability as of December 30, 2016
Workforce reductions
 
$
29

 
$
(3
)
 
$
(21
)
 
$
5



(1) Includes $(18) million related to fourth quarter fiscal 2015 special restructuring


Restructuring Expense by Segment

The restructuring costs net of adjustments by segment are shown in the table below.
 
 
Three months ended
 
Nine months ended
(in millions)
 
December 30, 2016
 
January 1, 2016
 
December 30, 2016
 
January 1, 2016
GBS
 
$
1

 
$
(4
)
 
$
23

 
$
—

GIS
 
2

 
12

 
62

 
13

Corporate
 
—

 
(1
)
 
—

 
(1
)
Total
 
$
3

 
$
7

 
$
85

 
$
12