Asset Impairment and Restructuring

Information related to "asset impairment and restructuring charges" on our consolidated statements of operations is presented below:



	Years ended December 31,
Dollars in millions	2015	2014
Asset impairment:
Technology & Consulting	—	—
Engineering & Construction	8	1
Government Services	—	—
Other	21	139
Subtotal	29	140
Non-strategic Business	2	31
Total	31	171
Restructuring charges:
Technology & Consulting	10	2
Engineering & Construction	26	23
Government Services	—	5
Other	1	10
Subtotal	37	40
Non-strategic Business	2	3
Total	39	43
Asset impairment and restructuring charges:
Total	70	214

Asset impairment charges include the following:

Enterprise resource planning project - In December 2014, we recorded an asset impairment charge of $135 million within our Other business segment related to our decision to abandon further implementation of our enterprise resource planning ("ERP") project which began in 2013. During 2015, we recorded an additional $5 million within our E&C business segment and $17 million within our Other business segment resulting from our decision to abandon the remaining portion of this ERP project.

Intangible assets - During 2014, we recorded noncash impairment charges of $31 million related to certain intangible assets within our Non-strategic Business segment. No intangibles were considered impaired during 2015. See Note 8 to our consolidated financial statements for additional information on intangibles.

Leasehold improvements - During 2014, we recorded a charge of $5 million within our Other and E&C business segments related to the impairment of leasehold improvements and other property associated with the terminated leases discussed below. During 2015, we recorded $9 million primarily within our E&C and Other business segments related to additional asset impairments.

Restructuring charges include the following:

Early Termination of leases - During 2014, we recognized a charge of $14 million on early termination of operating leases within our E&C, GS and Non-strategic Business segments. During 2015, we recorded an additional $12 million charge on early lease terminations within our E&C and Other business segments.

Severance - As presented below, we recognized severance charges of $27 million and $29 million during each of the twelve months ended December 31, 2015 and 2014, respectively, associated with workforce reductions.

Severance Accrual

In connection with our long-term strategic reorganization, we announced that we would reduce our workforce beginning December 2014. The employees affected by this reduction are eligible for separation benefits upon their termination and the dates have occurred or are expected to occur through 2016. The table below provides details of one-time charges associated with employee terminations based on the fair value of the termination benefits. These amounts are included in "other current liabilities" on our consolidated balance sheets.



Dollars in millions	Severance Accrual
Balance at December 31, 2013	$	—
Charges	29
Payments	(8		)
Balance at December 31, 2014	$	21
Charges	27
Payments	(29		)
Balance at December 31, 2015	$	19