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Restructuring Charges
 9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring Charges
12. Restructuring Charges

In the first quarter of 2016, the Company initiated a workforce reduction program to align the size and composition of its workforce with its expected future operating and capital plans. Employee notifications related to the workforce reduction program were completed by June 30, 2016. All restructuring charges will be recognized in 2016, with the exception of approximately $17 million of expense for retirement benefits expected to be recognized in 2017. The following summarizes the total expected restructuring charges and the amounts expensed during the three and nine months ended September 30, 2016, which are included in general and administrative expenses in the Company’s Consolidated Statements of Income:
millions
Total Expected Costs
 
Three Months Ended 
 September 30, 2016
 
Nine Months Ended September 30, 2016
Costs by category
 
 
 
 
 
Cash severance
$
154

 
$
5

 
$
151

Retirement benefits (1)
219

 
102

 
178

Share-based compensation
37

 
5

 
34

Total
$
410

 
$
112

 
$
363

__________________________________________________________________
(1) 
Includes termination benefits, curtailments, and settlements. See Note 13—Pension Plans and Other Postretirement Benefits.

The following summarizes the changes in the cash severance-related liability included in accounts payable on the Company’s Consolidated Balance Sheet:
millions
2016
Balance at January 1
$
—

Accruals
151

Payments
(141
)
Balance at September 30
$
10