Restructuring and other charges consists of severance and employee costs related to workforce reductions.

During 2024, we incurred $124 million in restructuring charges and other costs consisting of $31 million of severance and employee costs resulting from workforce reductions, $12 million in pension/OPEB special termination benefit enhancements related to a voluntary separation program, and $81 million of costs associated with the Verizon merger and other restructuring activities.

During 2023, we incurred $73 million in restructuring charges and other costs consisting of $65 million of severance and employee costs resulting from workforce reductions, and $8 million of costs related to other restructuring activities.

During 2022, we incurred $99 million in restructuring charges and other costs consisting of $44 million of lease impairment costs from the strategic exit of certain facilities, $44 million of severance and employee costs resulting from workforce reductions, and $11 million of costs related to other restructuring activities.

The following is a summary of the changes in the liabilities established for restructuring and related programs:


($ in millions)

Balance at December 31, 2022	$	9
Severance expense		65
Other costs		8
Cash payments during the period		(72)
Balance at December 31, 2023	$	10
Severance expense		31
Pension / OPEB special termination benefit enhancements		12
Other costs		81
Cash payments during the period		(125)
Balance at December 31, 2024	$	9