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Restructuring and Related Activities
 12 Months Ended
Dec. 31, 2024
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure Restructuring
2023 Restructuring Plan
In July 2023, the Company initiated the 2023 Restructuring Plan as part of its efforts to reduce costs to better align the Company's operational needs with lower tower activity. The 2023 Restructuring Plan included reducing the Company's total employee headcount by approximately 15%, discontinuing installation services as a Towers product offering while continuing to offer site development services on Company towers, and consolidating office space.
The 2023 Restructuring Plan included charges related to the (1) employee headcount reduction, including severance, stock-based compensation and other one-time termination benefits and (2) office space consolidation, which included remaining obligations under facility leases and non-cash charges for accelerated depreciation. The actions associated with the 2023 Restructuring Plan were substantially completed and related charges were recorded by June 30, 2024. The payments for the employee headcount reduction were completed in 2024, while payments for the office space consolidation are expected to be completed in 2032. The following tables summarize the activities related to the 2023 Restructuring Plan for the years ended December 31, 2024 and 2023:
Year Ended December 31,
20242023
Employee Headcount Reduction
Office Space Consolidation
Total
Employee Headcount Reduction
Office Space Consolidation
Total
Liability as of the beginning of the respective year
$16 $12 $28 $— $— $— 
Charges (credits)
— 9 9 63 22 85 
Payments
(14)(12)(26)(46)(4)(50)
Non-cash items
— (4)(4)(1)(6)(7)
Liability as of the end of the respective year
$2 $5 $7 $16 $12 $28 

2024 Restructuring Plan
In June 2024, the Company initiated the 2024 Restructuring Plan as part of its efforts to drive operational efficiencies and reduce operating costs and capital expenditures, with a primary focus on the Company's Fiber segment. As a result, the Company announced a reduction of the Company's total employee headcount by more than 10% and the closing of certain offices.
The 2024 Restructuring Plan includes charges related to the (1) employee headcount reduction, including severance, stock-based compensation and other one-time termination benefits and (2) office closures, which includes remaining obligations under facility leases and non-cash charges for accelerated depreciation. The actions associated with the 2024 Restructuring Plan were substantially completed and the related charges were recorded by December 31, 2024, while the payments are expected to be completed for the employee headcount reduction in 2025 and office closures in 2033. The Company may incur other charges or cash expenditures not currently contemplated due to unanticipated events that may occur, including in connection with the implementation of the 2024 Restructuring Plan.
The following table summarizes the activities related to the 2024 Restructuring Plan for the year ended December 31, 2024:
Year Ended December 31, 2024
Employee Headcount Reduction
Office Space Consolidation
Total
Liability as of December 31, 2023
$— $— $— 
Charges (credits)
39 61 100 
Payments
(34)(10)$(44)
Non-cash items
4 (12)$(8)
Liability as of December 31, 2024
$9 $39 $48 
As of December 31, 2024, the liability for restructuring charges is included in "Other accrued liabilities" and "Other long-term liabilities" on the consolidated balance sheet, and the corresponding expense is included in "Restructuring charges" on the consolidated statements of operations and comprehensive income (loss).
The Company does not allocate restructuring charges between its operating segments. If charges related to the Restructuring Plans were allocated to operating segments, for the year ended December 31, 2024, $13 million and $64 million of the aforementioned charge would have been allocated to the Company's Towers and Fiber segments, respectively, with the remaining $32 million allocated to Other. Similarly, for the year ended December 31, 2023, $44 million and $18 million of the aforementioned charge would have been allocated to the Company's Towers and Fiber segment, respectively, with the remaining $23 million allocated to Other.