Severance Costs

3 Months Ended

Mar. 31, 2018

Restructuring And Related Activities [Abstract]

Severance Costs

7.  Severance Costs

In the first quarter of 2018, we recorded severance expense of $46 million, and a reduction to expense of $9 million for stock-based compensation forfeitures, as part of the previously announced cost reduction program.  During the first quarter of 2018, we paid severance costs of $21 million.  At March 31, 2018, we have accrued severance cost of $31 million (December 31, 2017: $6 million), which we expect to pay in 2018.