Restructuring and Employee Severance

6 Months Ended

Dec. 31, 2023

3. Restructuring and Employee Severance

The following tables summarize restructuring and employee severance costs:


	Three Months Ended December 31,
(in millions)	2023		2022
Employee-related	$	8	$	10
Facility exit and other	20		7
Total restructuring and employee severance	$	28	$	17


	Six Months Ended December 31,
(in millions)	2023		2022
Employee-related	$	15	$	29
Facility exit and other	38		17
Total restructuring and employee severance	$	53	$	46

Employee-related costs primarily consist of termination benefits provided to employees who have been involuntarily terminated, duplicate payroll costs and retention bonuses incurred during transition periods. Facility exit and other costs primarily consist of project consulting fees, accelerated depreciation, professional, project management and other service fees to support divestitures, costs associated with vacant facilities, and certain other divestiture-related costs.

Restructuring and employee severance costs during the three and six months ended December 31, 2023 were primarily related to certain projects resulting from review of our strategy portfolio, capital-allocation framework and operation and the implementation of certain enterprise-wide cost-savings measures. During the three and six months ended December 31, 2022, restructuring and employee severance costs were primarily related to implementation of certain enterprise-wide cost-saving measures.

The following table summarizes activity related to liabilities associated with restructuring and employee severance:


(in millions)	Employee- Related Costs		Facility Exit and Other Costs		Total
Balance at June 30, 2023	$	44	$	2	$	46
Additions	8		4		12
Payments and other adjustments	(18)		(1)		(19)
Balance at December 31, 2023	$	34	$	5	$	39