6 Restructuring Charges

At each reporting date, we evaluate our restructuring liabilities, which consist primarily of termination benefits, to ensure that our accruals are still appropriate. During 2016, we recognized $52 million of employee severance costs in our restructuring liabilities, which was primarily related to specific targeted actions.

In December 2015, we began the implementation of the planned restructuring and cost reduction activities in connection with the acquisition of Freescale. We recognized $216 million of employee severance costs and $23 million of other exit costs related to this plan in 2015.

There were no material new restructuring projects in 2014.

The following table presents the changes in the position of restructuring liabilities in 2016 by segment:


	Balance January 1, 2016		Additions		Utilized			Released			Other changes⁽¹⁾			Balance December 31, 2016
HPMS		234		52		(131	)		(3	)		(4	)		148
SP		6		—		(2	)		—			(1	)		3
Corporate and Other		—		—		—			—			—			—

		240		52		(133	)		(3	)		(5	)		151

(1)	Other changes primarily related to translation differences and internal transfers.

The total restructuring liability as of December 31, 2016 of $151 million is classified in the balance sheet under current liabilities ($129 million) and non-current liabilities ($22 million).

The utilization of the restructuring liabilities mainly reflects the execution of ongoing restructuring programs the Company initiated in earlier years.

The following table presents the changes in the position of restructuring liabilities in 2015 by segment:


	Balance January 1, 2015		Additions		Utilized			Released			Other changes⁽¹⁾			Balance December 31, 2015
HPMS		14		226		(17	)		(1	)		12			234
SP		5		8		(6	)		—			(1	)		6
Corporate and Other		21		5		(23	)		(1	)		(2	)		—

		40		239		(46	)		(2	)		9			240

(1)	Other changes primarily related to translation differences and internal transfers.

The total restructuring liability as of December 31, 2015 of $240 million is classified in the balance sheet under current liabilities ($197 million) and non-current liabilities ($43 million).

The utilization of the restructuring liabilities mainly reflects the execution of ongoing restructuring programs the Company initiated in earlier years.

The components of restructuring charges less releases recorded in the liabilities in 2016, 2015 and 2014 are as follows:


	2016			2015			2014
Personnel lay-off costs		52			239			43
Other exit costs		19			27			1
Release of provisions/accruals		(3	)		(2	)		(16	)

Net restructuring charges		68			264			28

The restructuring charges less releases recorded in operating income are included in the following line items in the statement of operations:


	2016		2015		2014
Cost of revenue		18		18		16
Selling, general and administrative		9		155		3
Research & development		41		91		9

Net restructuring charges		68		264		28