v3.21.2

Restructuring and Integration (Tables) | 9 Months Ended
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Sep. 30, 2021
Restructuring And Related Activities [Abstract] |
Summary of Restructuring Costs | The following table summarizes restructuring costs by type that have been incurred through September 30, 2021 and are estimated to be incurred through the end of the Plan. Estimated costs by type may be revised in future periods as these assumptions are updated:
|  | Successor |  |  |  | Predecessor |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Three Months Ended |  |  |  | Six Months Ended |  |  |  |  |  |  |  | Estimated |  |  | Estimated |
|  | September 30, |  |  |  | June 30, |  |  | Inception to |  |  | Remaining |  |  | Total |
|  | 2021 |  |  |  | 2021 |  |  | Date |  |  | Costs |  |  | Cost(1) |
Employer Solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and Related Benefits |  | $ |  | 1 |  |  |  | $ |  | 6 |  |  | $ |  | 46 |  |  | $ |  | 21 |  |  | $ |  | 67 |
Other Restructuring Costs(2) |  |  |  | 2 |  |  |  |  |  | 2 |  |  |  |  | 44 |  |  |  |  | 4 |  |  |  |  | 48 |
Total Employer Solutions |  | $ |  | 3 |  |  |  | $ |  | 8 |  |  | $ |  | 90 |  |  | $ |  | 25 |  |  | $ |  | 115 |
Professional Services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and Related Benefits |  | $ |  | — |  |  |  | $ |  | 1 |  |  | $ |  | 8 |  |  | $ |  | 5 |  |  | $ |  | 13 |
Other Restructuring Costs(2) |  |  |  | — |  |  |  |  |  | — |  |  |  |  | 5 |  |  |  |  | 2 |  |  |  |  | 7 |
Total Professional Services |  | $ |  | — |  |  |  | $ |  | 1 |  |  | $ |  | 13 |  |  | $ |  | 7 |  |  | $ |  | 20 |
Total Restructuring Costs |  | $ |  | 3 |  |  |  | $ |  | 9 |  |  | $ |  | 103 |  |  | $ |  | 32 |  |  | $ |  | 135 |
(1) | Actual costs, when incurred, may vary due to changes in the assumptions built into the Plan. Significant assumptions that may change when plans are finalized and implemented include, but are not limited to, changes in severance calculations, changes in the assumptions underlying
| sublease loss calculations due to changing market conditions, and changes in the overall analysis that might cause the Company to add or cancel component initiatives.
(2) | Other costs associated with the Plan primarily include consulting and legal fees and lease consolidation.
Schedule of Accrued Restructuring Liability | As of September 30, 2021, approximately $4 million of the restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Condensed Consolidated Balance Sheets.
|  | Predecessor |
|  | Severance and Related Benefits |  |  | Other Restructuring Costs |  |  | Total |
Accrued restructuring liability as of December 31, 2020 |  | $ |  | 12 |  |  | $ |  | 3 |  |  | $ |  | 15 |
Restructuring charges |  |  |  | 7 |  |  |  |  | 2 |  |  |  |  | 9 |
Cash payments |  |  |  | (13 | ) |  |  |  | (5 | ) |  |  |  | (18 | )
Accrued restructuring liability as of June 30, 2021 |  | $ |  | 6 |  |  | $ |  | — |  |  | $ |  | 6 |
|  | Successor |
|  | Severance and Related Benefits |  |  | Other Restructuring Costs |  |  | Total |
Accrued restructuring liability as of July 1, 2021 |  | $ |  | 6 |  |  | $ |  | — |  |  | $ |  | 6 |
Restructuring charges |  |  |  | 1 |  |  |  |  | 2 |  |  |  |  | 3 |
Cash payments |  |  |  | (3 | ) |  |  |  | (2 | ) |  |  |  | (5 | )
Accrued restructuring liability as of September 30, 2021 |  | $ |  | 4 |  |  | $ |  | — |  |  | $ |  | 4 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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