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Restructuring | 9 Months Ended
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Jun. 30, 2015
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring TVA is undertaking cost reduction initiatives with the goal of keeping rates low, keeping reliability high, and continuing to fulfill its broader mission of environmental stewardship and economic development. TVA’s current focus is on reducing operating and maintenance costs through further efficiency gains and streamlining the organization. The goal is to reduce TVA’s operating and maintenance costs by $500 million by the end of 2015 as compared to its 2013 budget. As part of these cost reduction initiatives, an organizational restructuring occurred in 2014, which resulted in approximately 2,000 position reductions achieved through attrition, elimination of vacant positions, and employees leaving TVA either voluntarily or involuntarily. In May 2015, TVA announced a limited reduction in force for selected business units and anticipates another approximately 200 employees will be leaving TVA. Certain employees were eligible for severance payments as a result of these cost reduction initiatives. These severance amounts are included in Accounts payable and accrued liabilities and Other long-term liabilities, as applicable, on the Consolidated Balance Sheets. The restructuring expenses are included in Operating and maintenance on the Consolidated Statements of Operations. The table below summarizes the activity related to severance costs:
Severance Cost Liability Activity
| Three Months Ended June 30 |  | Nine Months Ended June 30
| 2015 |  | 2014 |  | 2015 |  | 2014
Severance cost liability at beginning of period | $ | 1 |  |  | $ | 32 |  |  | $ | 45 |  |  | $ | — |
Liabilities incurred during the period | 7 |  |  | 21 |  |  | 7 |  |  | 56 |
Actual costs paid during the period | (1 | ) |  | (7 | ) |  | (44 | ) |  | (10 | )
Adjustments to estimate during the period | — |  |  | — |  |  | (1 | ) |  | — |
Severance cost liability at end of period | $ | 7 |  |  | $ | 46 |  |  | $ | 7 |  |  | $ | 46 |
TVA plans to continue to evaluate its operations after it reaches its 2015 cost reduction goal. These evaluations could include additional staff restructuring and severance costs.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 + Details
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