The Company’s restructuring expenses consist primarily of employee termination benefits (principally severance and/or termination benefits) and other costs, which are primarily professional fees and costs related to facility closures and exits.


	Three Months Ended March 31, 2021
(in millions	Air Management		e-Propulsion & Drivetrain		Fuel Injection		Total
Employee termination benefits	$	14	$	4	$	3	$	21
Other	3		6		—		9
Total restructuring expense	$	17	$	10	$	3	$	30

	Three Months Ended March 31, 2020
	Air Management		e-Propulsion & Drivetrain		Fuel Injection		Total
Employee termination benefits	$	11	$	1	$	—	$	12
Other	2		1		—		3
Total restructuring expense	$	13	$	2	$	—	$	15

The following tables display a rollforward of the restructuring liability recorded within the Company’s Condensed Consolidated Balance Sheets and the related cash flow activity:


(in millions	Employee Benefit Terminations		Other		Total
Balance at January 1, 2021	$	160	$	13	$	173
Restructuring expense, net	21		9		30
Cash payments	(54)		(12)		(66)

Balance at March 31, 2021	127		10		137
Less: Non-current restructuring liability	48		3		51
Current restructuring liability at March 31, 2021	$	79	$	7	$	86

	Employee Benefit Terminations		Other		Total
Balance at January 1, 2020	$	34	$	—	$	34
Restructuring expense, net	12		3		15
Cash payments	(13)		(1)		(14)

Balance at March 31, 2020	33		2		35
Less: Non-current restructuring liability	—		—		—
Current restructuring liability at March 31, 2020	$	33	$	2	$	35

In February 2020, the Company announced a restructuring plan to address existing structural costs. During the three months ended March 31, 2021 and 2020, the Company recorded $24 million and $15 million of restructuring charges related to this plan, respectively. Cumulatively, the Company has incurred $172 million of restructuring charges related to this plan. This plan is expected to result in a total of $300 million of restructuring costs through 2022. Nearly all of the restructuring charges associated with this plan are expected to be cash expenditures.

In 2019, legacy Delphi Technologies announced a restructuring plan to reshape and realign its global technical center footprint and reduce salaried and contract staff. The Company continued actions under this program post-acquisition and has recorded cumulative charges of $7 million since October 1, 2020,

including approximately $5 million in restructuring charges during the three months ended March 31, 2021. Actions under this program have been substantially completed as of March 31, 2021. Any remaining charges related to this program are subject to consultation with employee works councils and other employee representatives and are not expected to be significant.

During the three months ended March 31, 2021 and 2020, the Company incurred restructuring expenses primarily related to these actions:

•During the three months ended March 31, 2021, the segment recorded $15 million of restructuring costs, primarily related to severance costs, professional fees and a voluntary termination program to reduce existing structural costs.

•During the three months ended March 31, 2021, the segment recorded $2 million primarily related to severance costs under a legacy Delphi Technologies restructuring plan to realign its global technical center footprint and implement headcount reductions.

•During the three months ended March 31, 2020, the segment recorded $13 million of restructuring costs, of which $8 million related to a voluntary termination program where approximately 350 employees accepted termination packages and $5 million related to severance costs and professional fees for specific actions to reduce structural costs.

•During the three months ended March 31, 2021, the segment recorded $6 million primarily related to severance costs, equipment relocation and professional fees to reduce existing structural costs and $4 million related to professional fees and other costs associated with the announced closure of a facility in Europe.

•During the three months ended March 31, 2020, the segment recorded $2 million primarily related to professional fees for actions to reduce structural costs and severance costs.

•During the three months ended March 31, 2021, the segment recorded $3 million primarily related to severance costs under a legacy Delphi Technologies restructuring plan to realign its global technical center footprint and implement headcount reductions.

Estimates of restructuring expense are based on information available at the time such charges are recorded. Due to the inherent uncertainty involved in estimating restructuring expenses, actual amounts paid for such activities may differ from amounts initially recorded. Accordingly, the Company may record revisions of previous estimates by adjusting previously established accruals.

The Company continues to evaluate different options across its operations to reduce existing structural costs over the next few years. The Company will recognize restructuring expense associated with any future actions at the time they are approved and become probable or are incurred. Any future actions could result in significant restructuring expense.