Restructuring and Other Charges

We initiated a restructuring plan during fiscal 2018 (the "Fiscal 2018 Plan") in order to realign the organization and enable further investment in key priority areas with estimated pretax charges of approximately $600 million. These aggregate pretax charges are primarily cash-based and consist of employee severance and other one-time termination benefits, and other associated costs. In connection with the Fiscal 2018 Plan, we have incurred charges of $18 million and $282 million for the third quarter and first nine months of fiscal 2019, respectively, and have incurred cumulative charges of $390 million. We expect the Fiscal 2018 Plan to be substantially completed in the first half of fiscal 2020.

We announced a restructuring plan in August 2016 (the "Fiscal 2017 Plan"), in order to reinvest in our key priority areas. In connection with the Fiscal 2017 Plan, we incurred cumulative charges of approximately $1.0 billion, which were primarily cash-based and consisted of employee severance and other one-time termination benefits, and other associated costs. We completed the Fiscal 2017 Plan in fiscal 2018.

The following tables summarize the activities related to the restructuring and other charges (in millions):



	FISCAL 2017 AND PRIOR PLANS						FISCAL 2018 PLAN
	Employee Severance			Other			Employee Severance			Other			Total
Liability as of July 28, 2018	$	41		$	13		$	19		$	—		$	73
Charges	—			(1		)	232			51			282
Cash payments	(34		)	(7		)	(232		)	(2		)	(275		)
Non-cash items	—			—			—			(46		)	(46		)
Liability as of April 27, 2019	$	7		$	5		$	19		$	3		$	34



	FISCAL 2017 AND PRIOR PLANS						FISCAL 2018 PLAN
	Employee Severance			Other			Employee Severance			Other			Total
Liability as of July 29, 2017	$	74		$	43		$	—		$	—		$	117
Charges	223			27			75			7			332
Cash payments	(245		)	(30		)	(49		)	(1		)	(325		)
Non-cash items	4			(18		)	—			(6		)	(20		)
Liability as of April 28, 2018	$	56		$	22		$	26		$	—		$	104