Restructuring and Employee Severance

3 Months Ended

Sep. 30, 2014

The following table summarizes restructuring and employee severance costs related to our restructuring activities:



	Three Months Ended September 30
(in millions)	2014		2013
Employee-related costs (1)	$	16	$	4
Facility exit and other costs (2)	3		7
Total restructuring and employee severance	$	19	$	11


(1)	Employee-related costs primarily consist of termination benefits provided to employees who have been involuntarily terminated and duplicate payroll costs during transition periods.


(2)	Facility exit and other costs primarily consist of lease termination costs, accelerated depreciation, equipment relocation costs, project consulting fees and costs associated with restructuring our delivery of information technology infrastructure services.

The majority of restructuring costs incurred during the three months ended September 30, 2014 and 2013 related to restructuring activities within our Medical segment.

The following table summarizes activity related to liabilities associated with restructuring and employee severance:



(in millions)	Employee- Related Costs			Facility Exit and Other Costs		Total
Balance at June 30, 2014	$	24		$	—	$	24
Additions	17			—		17
Payments and other adjustments	(11		)	—		(11		)
Balance at September 30, 2014	$	30		$	—	$	30

- 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+ Details