The following table summarizes restructuring reserve activity for the period indicated (in millions):


	Three Months Ended March 31,
	2025		2024
Accrued liability, beginning of period	$	10	$	102

Payments	(3)		(36)
Adjustments	—		(9)
Accrued liability, end of period	$	7	$	57

During the fourth quarter of 2023, management approved plans to drive operational improvement that included the reduction of workforce that resulted in a pre-tax charge of $99 million. The reduction was substantially completed in the second quarter of 2024.

For the three months ended March 31, 2024, the adjustments to restructuring charges are recognized in “General and administrative” expenses in our condensed consolidated statement of income.