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Restructuring and Separation Costs (Tables)

9 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

Restructuring Costs

Costs Incurred

We have incurred expenses under the IT Restructuring as follows:

	Three and Nine Months Ended September 30, 2018
	One-Time Termination Benefits				Other Restructuring Costs								Total
					Consulting Fees				Contract Termination Costs
	(In millions)
Other	$	2			$	1			$	—			$	3

Reconciliation of Liability

For those restructuring and separation costs that require cash settlement (one-time termination benefits and consulting fees), the following table presents a roll-forward of the accrued liability, which is reported in “Accounts payable and accrued liabilities” in the accompanying consolidated balance sheets.

	One-Time Termination Benefits				Other Restructuring Costs				Total
Accrued as of December 31, 2017	$	—			$	—			$	—
Charges	2				1				3
Cash payments	—				—				—
Accrued as of September 30, 2018	$	2			$	1			$	3

The following tables present the major types of such costs by segment. Current and long-lived assets include current and non-current capitalized project costs, and capitalized software determined to be unrecoverable.

	Three Months Ended September 30, 2018
	One-Time Termination Benefits				Other Restructuring Costs												Total
					Write-offs of Current and Long-lived Assets				Consulting Fees				Contract Termination Costs
	(In millions)
Health Plans	$	—			$	—			$	—			$	2			$	2
	$	—			$	—			$	—			$	2			$	2

	Nine Months Ended September 30, 2018
	One-Time Termination Benefits				Other Restructuring Costs												Total
					Write-offs of Current and Long-lived Assets				Consulting Fees				Contract Termination Costs
	(In millions)
Health Plans	$	—			$	(1	)		$	—			$	10			$	9
Other	5				20				1				—				26
	$	5			$	19			$	1			$	10			$	35

	Three Months Ended September 30, 2017
	Separation Costs - Former Executives				One-Time Termination Benefits				Other Restructuring Costs												Total
									Write-offs of Current and Long-lived Assets				Consulting Fees				Contract Termination Costs
	(In millions)
Health Plans	$	—			$	27			$	6			$	—			$	—			$	33
Molina Medicaid Solutions	—				—				8				—				—				8
Other	—				23				35				16				3				77
	$	—			$	50			$	49			$	16			$	3			$	118

	Nine Months Ended September 30, 2017
	Separation Costs - Former Executives				One-Time Termination Benefits				Other Restructuring Costs												Total
									Write-offs of Current and Long-lived Assets				Consulting Fees				Contract Termination Costs
	(In millions)
Health Plans	$	—			$	27			$	6			$	—			$	—			$	33
Molina Medicaid Solutions	—				—				8				—				—				8
Other	35				23				35				24				3				120
	$	35			$	50			$	49			$	24			$	3			$	161

As of September 30, 2018, we had incurred cumulative restructuring costs under the 2017 Restructuring Plan as follows:

	Separation Costs - Former Executives				One-Time Termination Benefits				Other Restructuring Costs												Total
									Write-offs of Current and Long-lived Assets				Consulting Fees				Contract Termination Costs
	(In millions)
Health Plans	$	—			$	33			$	15			$	—			$	34			$	82
Molina Medicaid Solutions	—				—				8				—				—				8
Other	36				39				57				45				2				179
	$	36			$	72			$	80			$	45			$	36			$	269

Restructuring Reserve

For those restructuring and separation costs that require cash settlement (primarily separation costs, one-time termination benefits, consulting fees and contract termination costs), the following table presents a roll-forward of the accrued liability, which is reported in “Accounts payable and accrued liabilities” in the accompanying consolidated balance sheets. The adjustments are due to true-ups of costs recorded in 2017.

	Separation Costs - Former Executives				One-Time Termination Benefits				Other Restructuring Costs				Total
	(In millions)
Accrued as of December 31, 2017	$	2			$	11			$	35			$	48
Adjustments	—				(1		)		10				9
Charges	—				6				2				8
Cash payments	(2		)		(15		)		(15		)		(32		)
Accrued as of September 30, 2018	$	—			$	1			$	32			$	33

X

- References

No definition available.

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
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-Subparagraph (SAB TOPIC 5.P.4)
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- Definition

Tabular disclosure of 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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