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Restructuring (Tables) | 3 Months Ended
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Mar. 31, 2023
Restructuring and Related Activities [Abstract] |
Summary of Restructuring Costs | The following table summarizes restructuring costs by type that have been incurred.
|  | Three Months Ended |  |  |  |  |  |  | Estimated |  |  | Estimated |
|  | March 31, |  |  | Inception to |  |  | Remaining |  |  | Total |
|  | 2023 |  |  | Date |  |  | Costs |  |  | Cost |
Employer Solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and Related Benefits |  | $ |  | 1 |  |  | $ |  | 1 |  |  | $ |  | 15 |  |  | $ |  | 16 |
Other Restructuring Costs(1) |  |  |  | 19 |  |  |  |  | 19 |  |  |  |  | 80 |  |  |  |  | 99 |
Total Employer Solutions |  | $ |  | 20 |  |  | $ |  | 20 |  |  | $ |  | 95 |  |  | $ |  | 115 |
Professional Services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and Related Benefits |  | $ |  | — |  |  | $ |  | — |  |  | $ |  | 5 |  |  | $ |  | 5 |
Other Restructuring Costs(1) |  |  |  | — |  |  |  |  | — |  |  |  |  | 4 |  |  |  |  | 4 |
Total Professional Services |  | $ |  | — |  |  | $ |  | — |  |  | $ |  | 9 |  |  | $ |  | 9 |
Corporate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and Related Benefits |  | $ |  | 5 |  |  | $ |  | 5 |  |  | $ |  | 8 |  |  | $ |  | 13 |
Other Restructuring Costs(1) |  |  |  | 1 |  |  |  |  | 1 |  |  |  |  | 2 |  |  |  |  | 3 |
Total Corporate |  | $ |  | 6 |  |  | $ |  | 6 |  |  | $ |  | 10 |  |  | $ |  | 16 |
Total Restructuring Costs |  | $ |  | 26 |  |  | $ |  | 26 |  |  | $ |  | 114 |  |  | $ |  | 140 |
(1) Other restructuring costs associated with the Transformation Program primarily include data center exit costs, third party fees associated with the restructuring, and costs associated with transitioning existing technology and processes.
Schedule of Accrued Restructuring Liability | As of March 31, 2023, approximatel y $12 million of the Company's total restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Condensed Consolidated Balance Sheets.
| Severance and |  |  | Estimated |  |  |  |  |
| Related Benefits |  |  | Remaining Costs |  |  | Total |
Accrued restructuring liability as of December 31, 2022 | $ |  | — |  |  | $ |  | — |  |  | $ |  | — |
Restructuring charges |  |  | 6 |  |  |  |  | 20 |  |  |  |  | 26 |
Cash payments |  |  | (1 | ) |  |  |  | (16 | ) |  |  |  | (17 | )
Accrued restructuring liability as of March 31, 2023 | $ |  | 5 |  |  | $ |  | 4 |  |  | $ |  | 9 |
The following table summarizes the changes in the accrual balance:
| Severance and |  |  | Estimated |  |  |  |  |
| Related Benefits |  |  | Remaining Costs |  |  | Total |
Accrued restructuring liability as of December 31, 2022 | $ |  | 4 |  |  | $ |  | 4 |  |  | $ |  | 8 |
Cash payments |  |  | (1 | ) |  |  |  | (4 | ) |  |  |  | (5 | )
Accrued restructuring liability as of March 31, 2023 | $ |  | 3 |  |  | $ |  | — |  |  | $ |  | 3 |

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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) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: 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) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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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 https://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 https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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