Restructuring Costs (Tables)

12 Months Ended

Dec. 31, 2023

The following table summarizes the expenses incurred in connection with our Merger restructuring initiatives:



(in millions)	Year Ended December 31, 2021		Year Ended December 31, 2022		Year Ended December 31, 2023		Incurred to Date
Contract termination costs	$	14	$	231	$	45	$	468
Severance costs	17		169		3		574
Network decommissioning	184		796		289		1,766
Total restructuring plan expenses	$	215	$	1,196	$	337	$	2,808

The changes in the liabilities associated with our Merger restructuring initiatives, including expenses incurred and cash payments, are as follows:


(in millions)	December 31, 2022		Expenses Incurred		Cash Payments		Adjustments for Non-Cash Items (1)		December 31, 2023
Contract termination costs	$	190	$	45	$	(217)	$	—	$	18
Severance costs	—		3		(6)		3		—
Network decommissioning	280		289		(449)		(26)		94
Total	$	470	$	337	$	(672)	$	(23)	$	112

(1) Non-cash items primarily consist of the write-off of assets within Network decommissioning.

The changes in the liabilities associated with our workforce reduction initiative, including expenses incurred and cash payments, are as follows:

(1) Other primarily consists of previously expensed vacation accruals expected to be paid out as a component of severance.