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Integration and Restructuring Costs | 12 Months Ended
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Dec. 31, 2020
Restructuring and Related Activities [Abstract] |
Integration and Restructuring Costs | Integration and Restructuring Costs JLT Related Integration and Restructuring The Company is completing its integration of JLT, which involves combining business practices and co-locating colleagues in most geographies, rationalization of real estate leases around the world, realization of synergies and migration of legacy JLT systems onto the Company's information technology environment and security protocols. The Company also incurred costs for consulting fees related to integration management processes and legal fees related to the rationalizing legal entity structures to reduce costs, mitigate risks and improve operational transparency. Costs recognized are based on applicable accounting guidance which includes accounting for disposal or exit activities, guidance related to impairment of long lived assets (for right of use assets related to real estate leases), as well as other costs resulting from accelerated depreciation or amortization of leasehold improvements and other property and equipment. The Company has incurred $251 million in 2020 and $335 million in 2019. In connection with the JLT integration and restructuring, for the year ended December 31, 2020, the Company incurred costs of $251 million: $171 million in RIS, $51 million in Consulting, $29 million in Corporate. The severance and related costs were included in compensation and benefits and the other costs were included in other operating expenses in the consolidated statement of income. Details of the JLT integration and restructuring activity from January 1, 2019 through December 31, 2020, are as follows:
(In millions) | Severance |  | Real Estate Related Costs (a) |  | Information Technology (a) |  | Consulting and Other Outside Services (b) |  | Total
Liability at 1/1/19 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
2019 charges | 154 |  |  | 38 |  |  | 45 |  |  | 98 |  |  | 335 |
Cash payments | (112) |  |  | (14) |  |  | (45) |  |  | (94) |  |  | (265) |
Non-cash charges | — |  |  | (19) |  |  | — |  |  | (4) |  |  | (23) |
Liability at 12/31/19 | $ | 42 |  |  | $ | 5 |  |  | $ | — |  |  | $ | — |  |  | $ | 47 |
2020 charges | 43 |  |  | 69 |  |  | 62 |  |  | 77 |  |  | 251 |
Cash payments | (69) |  |  | (25) |  |  | (55) |  |  | (77) |  |  | (226) |
Non-cash charges | — |  |  | (42) |  |  | (5) |  |  | — |  |  | (47) |
Liability at 12/31/20 | $ | 16 |  |  | $ | 7 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 25 |
(a) Includes ROU asset impairments, data center contract termination costs and temporary infrastructure leasing costs. (b) Includes consulting fees related to the management of the integration processes and legal fees related to the rationalization of legal entity structures. Other Restructuring During the fourth quarter of 2018, Mercer initiated a program to restructure its business to further optimize the way Mercer operates, setting up the Company for a more fluid and nimble structure and operating model for the future. The Company completed this initiative and incurred restructuring severance and consulting costs of $54 million for the year ended December 31, 2020 related to this initiative. In addition to the changes discussed above, the Company incurred costs of $32 million at Corporate for the year ended December 31, 2020 that reflects costs to modernize the Company's information technology systems and security protocols, consulting costs related to the restructure of the Global HR function and adjustments to restructuring liabilities for future rent under non-cancellable leases. The following details the other restructuring liabilities for actions initiated during 2020 and prior:
(In millions) | Liability at 1/1/19 |  | Amounts Accrued |  | Cash Paid |  | Non-Cash/Other |  | Liability at 12/31/19 |  | Amounts Accrued |  | Cash Paid |  | Non-Cash/Other |  | Liability at 12/31/20
Severance | $ | 73 |  |  | $ | 73 |  |  | $ | (91) |  |  | $ | (4) |  |  | $ | 51 |  |  | $ | 39 |  |  | $ | (54) |  |  | $ | — |  |  | $ | 36 |
Future rent under non-cancelable leases and other costs | 39 |  |  | 39 |  |  | (21) |  |  | (6) |  |  | 51 |  |  | 50 |  |  | (46) |  |  | (10) |  |  | 45 |
Total | $ | 112 |  |  | $ | 112 |  |  | $ | (112) |  |  | $ | (10) |  |  | $ | 102 |  |  | $ | 89 |  |  | $ | (100) |  |  | $ | (10) |  |  | $ | 81 |
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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