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Company Restructuring
3 Months Ended
Mar. 31, 2020
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 $5 million and $18 million during the three months ended March 31, 2020 and 2019, respectively. Restructuring expenses in 2020 primarily related to realignment of certain employees to centralized talent centers.
Restructuring activity during the period
($ in millions)
 
Employee
costs
 
Exit
costs
 
Total
liability
Restructuring liability as of December 31, 2019
 
$
14

 
$
8

 
$
22

Expense incurred 
 
2

 
1

 
3

Adjustments to liability
 
2

 

 
2

Payments
 
(4
)
 
(2
)
 
(6
)
Restructuring liability as of March 31, 2020
 
$
14

 
$
7

 
$
21


As of March 31, 2020, the cumulative amount incurred to date for active programs related to employee severance, relocation benefits and exit expenses totaled $106 million for employee costs and $8 million for exit costs.