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Restructuring Costs | 9 Months Ended
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Sep. 30, 2018
Restructuring and Related Activities [Abstract] |
Restructuring Costs | Restructuring Costs During the second quarter of 2018, Marsh initiated a program to simplify the organization through reduced management layers and more common structures across regions and businesses to more closely align with its more formalized segmentation strategy across large risk management, middle market corporate, and small commercial & personal segments. These efforts are expected to create increased efficiencies and additional capacity for reinvestment in people and technology. As of September 30, 2018, the Company has incurred restructuring severance and consulting costs of $84 million related to this initiative. In addition to the changes discussed above, the Company incurred $11 million of restructuring costs related to severance and future rent under non-cancelable leases. These costs were incurred in Risk and Insurance Services ($3 million), Consulting ($1 million) and Corporate ($7 million). Details of the restructuring activity from January 1, 2017 through September 30, 2018, which includes liabilities from actions prior to 2018, are as follows:
(In millions) | Liability at 1/1/17 |  | Amounts Accrued |  | Cash Paid |  | Other |  | Liability at 12/31/17 |  | Amounts Accrued |  | Cash Paid |  | Other |  | Liability at 9/30/18
Severance | $ | 32 |  |  | $ | 31 |  |  | $ | (49 | ) |  | $ | 1 |  |  | $ | 15 |  |  | $ | 78 |  |  | $ | (52 | ) |  | $ | 2 |  |  | $ | 43 |
Future rent under non-cancelable leases and other costs | 61 |  |  | 9 |  |  | (22 | ) |  | 2 |  |  | 50 |  |  | 17 |  |  | (28 | ) |  | 1 |  |  | 40 |
Total | $ | 93 |  |  | $ | 40 |  |  | $ | (71 | ) |  | $ | 3 |  |  | $ | 65 |  |  | $ | 95 |  |  | $ | (80 | ) |  | $ | 3 |  |  | $ | 83 |
The expenses associated with the above initiatives are included in compensation and benefits and other operating expenses in the consolidated statements of income. The liabilities associated with these initiatives are classified on the consolidated balance sheets as accounts payable and accrued liabilities, other liabilities or accrued compensation and employee benefits, depending on the nature of the items.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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