Upon closing the Merger in April 2020, we began implementing restructuring initiatives to realize cost efficiencies and reduce redundancies. The major activities associated with the Merger restructuring initiatives included contract termination costs associated with the rationalization of retail stores, distribution channels, duplicative network and backhaul services and other agreements, severance costs associated with the integration of redundant processes and functions and the decommissioning of certain small cell sites and distributed antenna systems to achieve Merger synergies in network costs.

As of June 30, 2024, we have incurred substantially all restructuring and integration costs associated with the Merger and, accordingly, no longer separately disclose Merger-related costs. The cash payments for the Merger-related costs incurred extend beyond 2024.

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



(in millions)	Year Ended December 31, 2022		Year Ended December 31, 2023		Year Ended December 31, 2024		Incurred to Date
Contract termination costs	$	231	$	45	$	4	$	472
Severance costs	169		3		—		574
Network decommissioning	796		289		91		1,857
Total restructuring plan expenses	$	1,196	$	337	$	95	$	2,903

The expenses associated with our Merger restructuring initiatives are included in Cost of services and Selling, general and administrative expenses on our Consolidated Statements of Comprehensive Income.

Our Merger restructuring initiatives also included the acceleration or termination of certain of our operating and financing leases for cell sites, switch sites, retail stores, network equipment and office facilities. Incremental expenses associated with terminated leases and leases for which we have recognized accelerated lease expense were $91 million, $390 million and $1.7 billion for the years ended December 31, 2024, 2023 and 2022, respectively, and are included in Cost of services and Selling, general and administrative expenses on our Consolidated Statements of Comprehensive Income.

In August 2023, we implemented an initiative to reduce the size of our workforce by approximately 5,000 positions, just under 7% of our total employee base, primarily in corporate and back-office functions, and some technology roles.

The following table summarizes the expenses incurred in connection with our workforce reduction initiative:



(in millions)	Year Ended December 31, 2023		Year Ended December 31, 2024		Incurred to Date
Severance costs (recoveries)	$	462	$	(5)	$	457

The expenses associated with our workforce reduction initiative are included in Cost of services and Selling, general and administrative expenses on our Consolidated Statements of Comprehensive Income.