v3.21.2

Restructuring and Integration (Tables)

9 Months Ended

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.

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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

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-Publisher FASB
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-Topic 420
-SubTopic 10
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