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Company Restructuring
 9 Months Ended
Sep. 30, 2015
Restructuring and Related Activities [Abstract]  
Company Restructuring
Company Restructuring
The Company undertakes various programs to reduce expenses.  These programs generally involve a reduction in staffing levels, and in certain cases, office closures.  Restructuring and related charges include employee termination and relocation benefits, and post-exit rent expenses in connection with these programs, and non-cash charges resulting from pension benefit payments made to agents in connection with the reorganization of Allstate’s multiple agency programs to a single exclusive agency program.  The expenses related to these activities are included in the Condensed Consolidated Statements of Operations as restructuring and related charges, and totaled $9 million and $3 million during the three months ended September 30, 2015 and 2014, respectively, and $32 million and $13 million during the nine months ended September 30, 2015 and 2014, respectively.
The following table presents changes in the restructuring liability during the nine months ended September 30, 2015.
($ in millions)
Employee
costs
 
Exit
costs
 
Total
liability
Balance as of December 31, 2014
$
3

 
$
1

 
$
4

Expense incurred
16

 
2

 
18

Adjustments to liability
(2
)
 
—

 
(2
)
Payments applied against liability
(11
)
 
—

 
(11
)
Balance as of September 30, 2015
$
6

 
$
3

 
$
9


The payments applied against the liability for employee costs primarily reflect severance costs, and the payments for exit costs generally consist of post-exit rent expenses and contract termination penalties.  As of September 30, 2015, the cumulative amount incurred to date for active programs totaled $84 million for employee costs and $50 million for exit costs.