The Company’s restructuring expenses consist primarily of employee termination benefits (principally severance and/or other termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits.


(in millions)	Air Management		e-Propulsion & Drivetrain		Fuel Systems		Aftermarket		Corporate		Total
Year ended December 31, 2022
Employee termination benefits	$	24	$	13	$	3	$	—	$	—	$	40
Other	2		9		8		—		—		19
Total restructuring expense	$	26	$	22	$	11	$	—	$	—	$	59

Year ended December 31, 2021
Employee termination benefits	$	34	$	12	$	53	$	—	$	—	$	99
Other	18		43		1		—		2		64
Total restructuring expense	$	52	$	55	$	54	$	—	$	2	$	163

Year ended December 31, 2020
Employee termination benefits	$	50	$	54	$	8	$	1	$	44	$	157
Other	29		16		—		—		1		46
Total restructuring expense	$	79	$	70	$	8	$	1	$	45	$	203

The following table displays a rollforward of the restructuring liability recorded within the Company’s Consolidated Balance Sheets and the related cash flow activity:


(in millions)	Employee termination benefits		Other		Total
Balance at January 1, 2021	$	160	$	13	$	173
Restructuring expense, net	99		64		163
Cash payments	(128)		(61)		(189)
Foreign currency translation adjustment and other	(5)		(3)		(8)
Balance at December 31, 2021	126		13		139
Restructuring expense, net	40		19		59
Cash payments	(99)		(28)		(127)
Foreign currency translation adjustment and other	(8)		5		(3)
Balance at December 31, 2022	$	59	$	9	$	68
Less: Non-current restructuring liability	22		—		22
Current restructuring liability at December 31, 2022	$	37	$	9	$	46

During the year ended December 31, 2022, the Company recorded $18 million of restructuring costs for individually approved restructuring actions that primarily related to reductions in headcount.

2020 Structural Costs Plan In February 2020, the Company announced a $300 million restructuring plan to address existing structural costs. During the years ended December 31, 2022 and 2021, the Company recorded $36 million and $103 million of restructuring charges related to this plan, respectively. Cumulatively, the Company has incurred $287 million of restructuring charges related to this plan. As of December 31, 2022, the plan was substantially complete.

2019 Legacy Delphi Technologies Plan In 2019, legacy Delphi Technologies announced a restructuring plan to reshape and realign its global technical center footprint and reduce salaried and contract staff. The Company continued actions under this program post-acquisition and has recorded cumulative charges of $67 million since October 1, 2020, including approximately $5 million and $60 million in

restructuring charges during the years ended December 31, 2022 and 2021, respectively. The actions under this plan are substantially complete.

Additionally, the Company recorded approximately $54 million in restructuring charges during the three months ended December 31, 2020, for acquisition-related restructuring charges. In conjunction with the acquisition, there were contractually required severance and post-combination stock-based compensation cash payments to legacy Delphi Technologies executive officers and other employee termination benefits.

The following provides details of restructuring expense incurred by the Company’s reporting segments during the years ended December 31, 2022, 2021 and 2020, related to the plans discussed above:

•During the year ended December 31, 2022, the segment recorded $26 million of restructuring costs under this plan. This primarily related to $18 million for two voluntary termination programs pursuant to which approximately 74 employees accepted termination packages in 2022.

•During the year ended December 31, 2021, the segment recorded $52 million of restructuring costs, of which $23 million related to a voluntary termination program where approximately 140 employees accepted termination packages in 2021, and $25 million related to severance costs and professional fees for specific actions to reduce structural costs.

•During the year ended December 31, 2020, the segment recorded $79 million of restructuring costs, of which $27 million related to a voluntary termination program where approximately 200 employees accepted termination packages in 2020, $33 million related to severance costs and professional fees for specific actions to reduce structural costs, and $19 million related to employee termination benefits related to the announced closure of a facility in Europe affecting approximately 200 employees.

•During the year ended December 31, 2021, the segment recorded $4 million of restructuring costs, primarily related to severance costs.

•During the year ended December 31, 2022, the segment recorded $12 million of restructuring costs, primarily related to severance costs associated with the announced closure of a technical center in Europe affecting approximately 80 employees.

•During the year ended December 31, 2022, the segment recorded $10 million of restructuring costs primarily related to contractual settlements and professional fees.

•During the year ended December 31, 2021, the segment recorded $55 million of restructuring costs, of which $19 million primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs, and $35 million related to contractual settlements, professional fees and other costs associated with the announced closure of a facility in Europe.

•During the year ended December 31, 2020, the segment recorded $70 million of restructuring costs, of which $55 million related to the announced closure of a facility in Europe affecting approximately 350 employees, primarily for the statutory minimum benefits and incremental one-time termination benefits negotiated with local labor

authorities, and $15 million primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs.

•During the year ended December 31, 2022, the segment recorded $6 million of restructuring costs, primarily related to equipment relocation and professional fees.

•During the year ended December 31, 2022, the segment recorded $5 million of restructuring costs related to this plan, primarily related to employee severance and equipment moves.

•During the year ended December 31, 2021, the segment recorded $54 million of restructuring costs related to this plan. These costs were primarily for the statutory minimum benefits and incremental one-time termination benefits negotiated with local labor authorities.

•During the year ended December 31, 2020, the segment recorded $8 million of restructuring costs primarily related to contractually required severance and stock-based compensation cash payments associated with Delphi Technologies executive officers and other employee termination benefits.

•During the year ended December 31, 2021, $2 million of net restructuring costs were recorded for various corporate restructuring actions.

•During the year ended December 31, 2020, $45 million of restructuring costs were recorded primarily related to contractually required severance and stock-based compensation cash payments associated with Delphi Technologies executive officers and other employee termination benefits.

Estimates of restructuring expense are based on information available at the time such charges are recorded. Due to the inherent uncertainty involved in estimating restructuring expenses, actual amounts paid for such activities may differ from amounts initially recorded. Accordingly, the Company may record revisions of previous estimates by adjusting previously established accruals.

The Company continues to evaluate different options across its operations to reduce existing structural costs over the next few years. The Company will recognize restructuring expense associated with any future actions at the time they are approved and become probable or are incurred. Any future actions could result in significant restructuring expense.