4. Restructuring charges/other

Restructuring charges/other is comprised of the following components, all of which are recognized in Other for segment reporting purposes:


	For Three Months Ended
	March 31,
	2015			2014
Restructuring charges by action
2013 actions:
Severance and benefits cost (a)	$	(1	)	$	27
Other exit costs		—			5
Restructuring charges for 2013 actions		(1	)		32
Prior actions:
Severance and benefits cost (a)		—			(6	)
Accelerated depreciation		—			1
Other exit costs (a)		—			(1	)
Restructuring charges for prior actions		—			(6	)
Total restructuring charges		(1	)		26

Other
Gains on sales of assets		—			(37	)
Other		(1	)		—
Restructuring charges/other	$	(2	)	$	(11	)

(a)	Includes changes in estimates.

2013 actions

We announced in January 2014 cost-saving actions in Embedded Processing and in Japan to reduce expenses and focus our investments on markets with greater potential for sustainable growth and strong long-term returns. We expect the actions to be completed by mid-2015. Cost reductions include the elimination of about 1,100 jobs worldwide. Through March 31, 2015, we have recognized $74 million in cumulative restructuring charges, with no further material charges expected. As of March 31, 2015, $48 million has been paid to terminated employees for severance and benefits.

Prior actions

Prior to 2013, we announced a restructuring of our former Wireless business and the closures of manufacturing facilities in Houston, Texas and Hiji, Japan. These actions were completed in 2013, and as of March 31, 2015, $356 million has been paid to terminated employees for severance and benefits.

The table below reflects the changes in accrued restructuring balances associated with these actions:

	2013 Actions						Prior Actions
	Severance			Other			Severance
	and Benefits			Charges			and Benefits			Total
Accrual as of December 31, 2014	$	22		$	9		$	26		$	57
Restructuring charges (a)		(1	)		—			—			(1	)
Payments		(5	)		(1	)		(6	)		(12	)
Remaining accrual as of March 31, 2015	$	16		$	8		$	20		$	44

(a)	Includes changes in estimates.

The accrual balances above are primarily reported as a component of either Accrued expenses and other liabilities or Deferred credits and other liabilities on our Consolidated Balance Sheets, depending on the expected timing of payment.

Other

Gains on sales of assets

During the first quarter of 2014, we recognized $37 million of gains on sales of assets. This consisted of $30 million associated with the sale of our site in Nice, France, and $7 million of asset sales associated primarily with the closure of our Houston, Texas, and Hiji, Japan, manufacturing facilities.