Restructuring, Transition and Other Costs

Our restructuring, transition and other costs consist primarily of severance, facilities, transition and other related costs. Severance costs generally include severance payments, outplacement services, health insurance coverage and legal costs. Included in other exit and disposal costs are advisory fees incurred in connection with restructuring events and facilities exit costs, which generally include rent expense and lease termination costs, less estimated sublease income. Transition costs are incurred in connection with Board of Directors approved discrete strategic information technology transformation initiatives and primarily consist of consulting charges associated with our enterprise resource planning and supporting systems and costs to automate business processes. In addition, transition costs include expenses associated with divestitures of our product lines.

Fiscal 2019 Plan

In August 2018, we announced a restructuring plan (the “Fiscal 2019 Plan”) under which we will initiate targeted reductions of up to approximately 8% of our global workforce. We estimate that we will incur total costs in connection with the Fiscal 2019 Plan of approximately $50 million, primarily for severance and termination benefits. These actions are expected to be completed in fiscal 2020. As of December 28, 2018, we have incurred costs of $9 million related to our Fiscal 2019 Plan.

Fiscal 2017 Plan

We initiated a restructuring plan in the first quarter of fiscal 2017 to reduce complexity by means of long-term structural improvements (the “Fiscal 2017 Plan”), under which we reduced headcount and closed certain facilities. These actions were substantially completed at the end of our first quarter of fiscal 2019. As of December 28, 2018, liabilities for excess facility obligations at several locations around the world are expected to be paid throughout the respective lease terms, the longest of which extends through fiscal 2025. As of December 28, 2018, we have incurred costs of $289 million related to our Fiscal 2017 Plan.

Restructuring, transition and other costs summary

Our restructuring, transition and other costs are presented in the table below:



	Three Months Ended					Nine Months Ended
(In millions)	December 28, 2018		December 29, 2017			December 28, 2018		December 29, 2017
Severance and termination benefit costs	$	5	$	11		$	17	$	50
Other exit and disposal costs	3		(2		)	13		15
Asset write-offs	—		9			2		18
Transition costs	45		75			173		195
Total restructuring, transition and other costs	$	53	$	93		$	205	$	278

Restructuring summary

Our activities related to our restructuring plans are presented in the table below:



(In millions)	Balance as of March 30, 2018		Net Charges		Cash Payments			Balance as of December 28, 2018
Severance and termination benefit costs	$	10	$	17	$	(23	)	$	4
Other exit and disposal costs	15		13		(21		)	7
Total	$	25	$	30	$	(44	)	$	11

The restructuring liabilities are included in Other current liabilities and Other long-term liabilities in our Condensed Consolidated Balance Sheets.