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Restructuring Costs | 9 Months Ended
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Sep. 30, 2014
Restructuring Costs [Abstract] |
Restructuring Costs | 6. Restructuring Costs Canadian Divestitures In the first nine months of 2014, Devon recognized $44 million of employee related and other costs associated with its Canadian non-core asset divestitures. Approximately $1 5 million of the employee related costs resulted from accelerated vesting of share-based grants, which are non-cash charges. Office Consolidation In October 2012, Devon announced plans to consolidate its U.S. personnel into a single operations group centrally located at the company’s headquarters in Oklahoma City. As of December 31, 2013, Devon had completed this initiative and incurred $134 million of restructuring costs associated with the office consolidation. Financial Statement Presentation The schedule below summarizes restructuring costs presented in the accompanying comprehensive statements of earnings related to the Canadian divestitures and office consolidation.
| Three Months |  | Nine Months
| Ended September 30, |  | Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
| (In millions)
Canada divestitures: |  |  |  |  |  |  |  |  |  |  |
Employee related and other costs | $ | 2 |  | $ | — |  | $ | 44 |  | $ | —
Office consolidation: |  |  |  |  |  |  |  |  |  |  |
Lease obligations and other |  | — |  |  | 4 |  |  | — |  |  | 50
Restructuring costs | $ | 2 |  | $ | 4 |  | $ | 44 |  | $ | 50
The schedule below summarizes Devon’s restructuring liabilities.
|  | Other |  | Other |  |  |
|  | Current |  | Long-Term |  |  |
|  | Liabilities |  | Liabilities |  | Total
|  | (In millions)
Balance as of December 31, 2013 |  | $ | 27 |  | $ | 18 |  | $ | 45
Changes due to Canadian divestitures |  |  | 2 |  |  | 2 |  |  | 4
Changes due to office consolidation |  |  | (22) |  |  | (1) |  |  | (23)
Changes due to offshore divestiture |  |  | (2) |  |  | (1) |  |  | (3)
Balance as September 30, 2014 |  | $ | 5 |  | $ | 18 |  | $ | 23
Balance as of December 31, 2012 |  | $ | 52 |  | $ | 9 |  | $ | 61
Changes due to office consolidation |  |  | (16) |  |  | 11 |  |  | (5)
Changes due to offshore divestiture |  |  | (2) |  |  | (1) |  |  | (3)
Balance as of September 30, 2013 |  | $ | 34 |  | $ | 19 |  | $ | 53

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
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