NOTE 4: Exit Activities

When locations under operating leases are closed, the Company recognizes a liability for the fair value of future contractual obligations, including future minimum lease payments, property taxes, utilities, common area maintenance and other ongoing expenses, net of estimated sublease income and other recoverable items. During 2015, the Company closed or relocated two locations subject to operating leases. In 2014, the Company did not close or relocate any locations subject to operating leases. In 2013, the Company relocated two locations subject to operating leases.

Subsequent changes to the liabilities, including changes resulting from revisions to either the timing or the amount of estimated cash flows, are recognized in the period of change. Changes to the accrual for exit activities for 2015, 2014, and 2013 are summarized as follows:



(In millions)	2015			2014			2013
Accrual for exit activities, balance at beginning of year	$	53		$	54		$	75
Additions to the accrual - net	34			14			11
Cash payments	(20		)	(15		)	(32		)
Accrual for exit activities, balance at end of year	$	67		$	53		$	54