We incurred Spin-off charges of less than $1 million (less than $1 million, net of tax) and $8 million ($6 million, net of tax) for the three months ended September 30, 2019 and 2018, respectively, and $1 million ($1 million, net of tax) and $23 million ($18 million, net of tax) for the nine months ended September 30, 2019 and 2018, respectively.

These charges include nonrecurring costs incurred to evaluate, plan and execute the Spin-off. For the three months ended September 30, 2018, Spin-off charges primarily comprised $7 million of third-party consulting fees and $1 million of other incremental costs directly related to the Spin-off process.

For the nine months ended September 30, 2019, Spin-off charges were primarily comprised of third-party consulting fees. For the nine months ended September 30, 2018, Spin-off charges primarily comprised $19 million of third-party consulting fees and $4 million of other incremental costs directly related to the Spin-off process.

The pre-tax charges discussed above are reported in “Spin-off charges” in the accompanying condensed consolidated and combined statements of operations and comprehensive income.

A reconciliation of the beginning and ending balances of accrued Spin-off charges, which are included in "Accrued liabilities—other" on the accompanying condensed consolidated statements of financial position, is presented as follows:



(In millions)	Accrued ‎Spin-off ‎Charges
Balance as of December 31, 2018	$	—
Costs incurred		1
Costs paid or otherwise settled		(1)
Balance as of September 30, 2019	$	—

Balance as of December 31, 2017	$	1
Costs incurred⁽¹⁾		21
Costs paid or otherwise settled		(22)
Balance as of September 30, 2018	$	—

(1)An additional $2 million of Spin-off charges were pre-paid in 2017 and subsequently expensed during the nine months ended September 30, 2018.