The following table presents a summary of the restructuring charges included in Operating Income (Loss) for the three and nine months ended September 30, 2020 and 2019:


	For the three months ended September 30,				For the nine months ended September 30,
(in millions)	2020		2019		2020		2019
Severance (including payroll taxes)	$	—	$	1	$	12	$	4
Office consolidation	—		3		—		5

Total restructuring charges (1)	$	—	$	4	$	12	$	9

(1)Total restructuring charges were $12 million for the Company’s E&P segment for the nine months ended September 30, 2020, and $4 million and $9 million for the three and nine months ended September 30, 2019, respectively.

The following table presents a reconciliation of the liability associated with the Company’s restructuring activities at September 30, 2020, which is reflected in accounts payable on the consolidated balance sheet:


(in millions)
Liability at December 31, 2019	$	2
Additions	12
Distributions	(14)
Liability at September 30, 2020	$	—