Quarterly report pursuant to Section 13 or 15(d)

Restructuring and Other Charges

Restructuring and Other Charges
3 Months Ended
Apr. 01, 2023
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
Note 6 : Restructuring and Other Charges
Three Months Ended
(In Millions) Apr 1, 2023 Apr 2, 2022
Employee severance and benefit arrangements $ (39) $
Litigation charges and other 77  (1,216)
Asset impairment charges 26  — 
Total restructuring and other charges $ 64  $ (1,211)
The 2022 Restructuring Program was approved in the third quarter of 2022 to rebalance our workforce and operations to create efficiencies and improve our product execution in alignment with our strategy. We expect these actions to be substantially completed by the end of 2023, but this is subject to change. Any changes to the estimates or timing of executing the 2022 Restructuring Program will be reflected in our results of operations.
Restructuring activity for the 2022 Restructuring Program during the first three months of 2023 was as follows:
(In Millions)
Accrued restructuring balance as of December 31, 2022 $ 873 
Adjustments (41)
Cash payments (487)
Accrued restructuring balance as of April 1, 2023 $ 345 
The accrued restructuring balance as of April 1, 2023, was recorded as a current liability within accrued compensation and benefits on the Consolidated Condensed Balance Sheets.
Litigation charges and other includes a $1.2 billion benefit in the first three months of 2022 from the annulled penalty related to an EC fine that was recorded and paid in 2009. Refer to "Note 12: Contingencies" within the Notes to Consolidated Condensed Financial Statements for further information on legal proceedings related to the EC fine.