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Company Restructuring
9 Months Ended
Sep. 30, 2019
Restructuring and Related Activities [Abstract]  
Company Restructuring
Note 11
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 primarily include the following costs related to these programs:
Employee - severance and relocation benefits
Exit - contract termination penalties
The expenses related to these activities are included in the Condensed Consolidated Statements of Operations as restructuring and related charges and totaled zero and $13 million during the three months ended September 30, 2019 and 2018, respectively, and $27 million and $55 million during the nine months ended September 30, 2019 and 2018, respectively. Restructuring expenses in 2019 primarily related to realignment of certain employees to centralized talent centers.
Restructuring activity during the period
($ in millions)
 
Employee
costs
 
Exit
costs
 
Total
liability
Restructuring liability as of December 31, 2018
 
$
29

 
$
15

 
$
44

Expense incurred 
 
31

 
3

 
34

Adjustments to liability
 
(7
)
 

 
(7
)
Payments
 
(37
)
 
(7
)
 
(44
)
Restructuring liability as of September 30, 2019
 
$
16

 
$
11

 
$
27


As of September 30, 2019, the cumulative amount incurred to date for active programs related to employee severance, relocation benefits and exit expenses totaled $102 million for employee costs and $10 million for exit costs.