v2.3.0.15

Restructuring (Tables) | 9 Months Ended
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Sep. 30, 2011
Restructuring |
Schedule of restructuring and related expenses by type for Aon Hewitt Restructuring Plan |
|  | 2010 |  | Third Quarter 2011 |  | Nine Months 2011 |  | Total Inception to Date |  | Estimated Total Cost for Restructuring Plan (1) |
Workforce reduction |  | $ | 49 |  | $ | 15 |  | $ | 39 |  | $ | 88 |  | $ | 180 |
Lease consolidation |  | 3 |  | 8 |  | 33 |  | 36 |  | 95 |
Asset impairments |  | — |  | 3 |  | 7 |  | 7 |  | 47 |
Other costs associated with restructuring (2) |  | — |  | — |  | 1 |  | 1 |  | 3 |
Total restructuring and related expenses |  | $ | 52 |  | $ | 26 |  | $ | 80 |  | $ | 132 |  | $ | 325 |
(1) Actual costs, when incurred, will vary due to changes in the assumptions built into this plan. Significant assumptions likely to 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 restructuring initiatives, including moving costs and consulting and legal fees, are recognized when incurred.
Schedule of restructuring and related expenses by type for Aon Benfield Restructuring Plan |
|  | Purchase Price Allocation |  | 2009 |  | 2010 |  | Third Quarter 2011 |  | Nine Months 2011 |  | Total Inception to Date |  | Estimated Total Cost for Restructuring Period (1) |
Workforce reduction |  | $ | 32 |  | $ | 38 |  | $ | 15 |  | $ | 3 |  | $ | 14 |  | $ | 99 |  | $ | 125 |
Lease consolidation |  | 20 |  | 14 |  | 7 |  | (1 | ) | (17 | ) | 24 |  | 26 |
Asset impairments |  | — |  | 2 |  | 2 |  | — |  | — |  | 4 |  | 4 |
Other costs associated with restructuring (2) |  | 1 |  | 1 |  | 2 |  | 1 |  | 1 |  | 5 |  | 5 |
Total restructuring and related expenses |  | $ | 53 |  | $ | 55 |  | $ | 26 |  | $ | 3 |  | $ | (2 | ) | $ | 132 |  | $ | 160 |
(1) Actual costs, when incurred, will vary due to changes in the assumptions built into this plan. Significant assumptions likely to 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 restructuring initiatives, including moving costs and consulting and legal fees, are recognized when incurred.
Schedule of changes in company's liabilities for its restructuring plans |
|  | Aon Hewitt Plan |  | Aon Benfield Plan |  | 2007 Plan |  | Other |  | Total |
Balance at January 1, 2010 |  | $ | — |  | $ | 45 |  | $ | 202 |  | $ | 16 |  | $ | 263 |
Assumed Hewitt restructuring liability (1) |  | 43 |  | — |  | — |  | — |  | 43 |
Expensed |  | 52 |  | 24 |  | 92 |  | — |  | 168 |
Cash payments |  | (8 | ) | (38 | ) | (178 | ) | (8 | ) | (232 | )
Foreign exchange translation and other |  | 1 |  | (5 | ) | (3 | ) | 2 |  | (5 | )
Balance at December 31, 2010 |  | 88 |  | 26 |  | 113 |  | 10 |  | 237 |
Expensed (2) |  | 73 |  | (2 | ) | (8 | ) | — |  | 63 |
Cash payments |  | (70 | ) | (14 | ) | (45 | ) | (2 | ) | (131 | )
Foreign exchange translation and other |  | 1 |  | (1 | ) | 6 |  | — |  | 6 |
Balance at September 30, 2011 |  | $ | 92 |  | $ | 9 |  | $ | 66 |  | $ | 8 |  | $ | 175 |
(1) The Company assumed a $43 million net real estate related restructuring liability in connection with the Hewitt acquisition. (2) Includes impact of reoccupying previously vacated leased properties.

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- Definition Disclosure of changes to 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -Subparagraph b(2) + Details
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