Quarterly report [Sections 13 or 15(d)]

Restructuring and Other Charges

v3.26.1
Restructuring and Other Charges
3 Months Ended
Mar. 28, 2026
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
Note 6 : Restructuring and Other Charges
Three Months Ended
(In Millions) Mar 28, 2026 Mar 29, 2025
Employee severance and benefit arrangements $ 74  $ 142 
Litigation charges and other
31 
11 
Asset impairment charges 3,965 
Total restructuring and other charges
$
4,070 
$
156 
In the second quarter of 2025, we announced and commenced the 2025 Restructuring Plan, which was subsequently approved and committed to by our management. This initiative is intended to lower expenses, streamline our organizational structure and reduce management layers across functions while reallocating resources toward our core client and server businesses by reducing lower-priority programs and initiatives. Restructuring charges are primarily comprised of employee severance and benefit arrangements, non-cash asset impairment and accelerated depreciation charges resulting from exit activities, as well as impairment charges relating to real estate exits and consolidations. These charges were excluded from our operating segments' results and included as "corporate unallocated expenses" within the restructuring and other charges category presented in "Note 2: Operating Segments" within Notes to Consolidated Condensed Financial Statements. The total expected and cumulative cost of the 2025 Restructuring Plan as of March 28, 2026 was $2.2 billion. Any changes to our estimates or timing will be reflected in our results of operations in future periods. The substantial majority of actions pursuant to the 2025 Restructuring Plan were completed in 2025 with the remainder expected to be completed in 2026.

In the third quarter of 2024, the 2024 Restructuring Plan was announced and a series of cost and capital reduction initiatives were implemented. We have incurred total charges of approximately $3.2 billion under the 2024 Restructuring Plan, which is expected to be completed in 2026.
Employee severance and benefit arrangements included net charges of $74 million during the three months ended March 28, 2026, primarily resulting from charges related to the 2025 Restructuring Plan. Other charges incurred during the three months ended March 28, 2026, as well as charges incurred during the three months ended March 29, 2025, related to the 2024 Restructuring Plan.
Restructuring activities related to employee severance and benefit arrangements under the 2025 Restructuring Plan were as follows:
(In Millions) 2025 Restructuring Plan
Accrued balance as of December 27, 2025 $ 417 
Accruals and adjustments 25 
Cash payments (159)
Accrued restructuring balance as of March 28, 2026 $ 283 
The accrued restructuring balance as of March 28, 2026 and December 27, 2025 was recorded as a current liability within accrued compensation and benefits on the Consolidated Condensed Balance Sheets.
Asset impairment charges includes non-cash goodwill impairment charges of $3.9 billion during the three months ended March 28, 2026 (see "Note 10: Goodwill" within Notes to Consolidated Condensed Financial Statements).