At each reporting date, we evaluate our restructuring liabilities, which consist primarily of termination benefits, to ensure that our accruals are still appropriate.

The following table presents the changes in restructuring liabilities in 2025:


	As of January 1, 2025	Additions	Utilized	Released	Other changes	As of March 30, 2025
Restructuring liabilities	157	14	(93)	—	1	79

The total restructuring liability as of March 30, 2025 of $79 million is classified in the Consolidated Balance Sheet under current liabilities ($75 million) and non-current liabilities ($4 million).

The restructuring charges for the three-month period ending March 30, 2025 primarily consist of $14 million for personnel related costs for specific targeted actions. The restructuring charges for the three-month period ending March 31, 2024 consist of $7 million for personnel related costs for specific targeted actions.

These restructuring charges recorded in operating income, for the periods indicated, are included in the following line items in the statement of operations:


	For the three months ended
		March 30, 2025	March 31, 2024
Cost of revenue		4	3
Research and development		7	3
Selling, general and administrative		3	1

Net restructuring charges		14	7