Expenses

Acquisition and Restructuring Costs:

The following table presents net acquisition and restructuring costs recorded in the periods indicated:



	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions)	2015		2014		2015		2014
Acquisition costs	$	7	$	12	$	15	$	48
Restructuring charges, net	3		8		4		33
Total acquisition and restructuring costs	$	10	$	20	$	19	$	81

Acquisition Costs

Acquisition costs recorded in the three and nine months ended September 30, 2015 and 2014 were related to previously disclosed acquisitions.

Restructuring Charges

In the nine months ended September 30, 2015, we recorded net restructuring charges of $4 million compared to $33 million in the nine months ended September 30, 2014. The amounts recorded mainly related to our recently completed Business Operations and Information Technology Transformation program.

Aggregate Restructuring-Related Accrual Activity

The following table presents aggregate activity associated with accruals that resulted from the charges associated with the recently completed Business Operations and Information Technology Transformation program:



(In millions)	Employee- Related Costs			Real Estate Consolidation			Asset and Other Write-Offs			Total
Balance as of December 31, 2014	$	40		$	24		$	7		$	71
Additional accruals for Business Operations and Information Technology Transformation program	(4		)	(4		)	—			(8		)
Additional accruals for 2012 expense control measures	—			—			11			11
Payments and adjustments	(21		)	(8		)	(13		)	(42		)
Balance as of September 30, 2015	$	15		$	12		$	5		$	32