Restructuring (Tables)

3 Months Ended

Mar. 31, 2023

Restructuring Cost and Reserve [Line Items]

A summary of our 2023 Restructuring pre-tax charges recorded for severance and related personnel costs in the three months ended March 31, 2023 is as follows (in millions):


	Three Months Ended March 31, 2023
Research and development	$	324
Marketing and sales	5
General and administrative	194
Total (1)	$	523

____________________________

(1) Total severance and related personnel costs include $61 million of share-based compensation expense recognized for the 2023 layoffs.

2023 Restructuring | Severance and Other Personnel Costs

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following is a summary of changes in the accrued severance and other personnel liabilities related to 2023 layoff activities, included within accrued expenses and other current liabilities on the condensed consolidated balance sheets (in millions):


	Severance Liabilities
Balance as of January 1, 2023	$	—
Severance and other personnel costs	462
Cash payments	(9)
Balance as of March 31, 2023	$	453

2022 Restructuring

Restructuring Cost and Reserve [Line Items]

Restructuring and Related Costs

A summary of our 2022 Restructuring pre-tax charges, including subsequent adjustments, is as follows (in millions):


	2022								Three Months Ended March 31, 2023								Plan to Date
	Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets		Total		Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets (1)		Total		Total
Cost of revenue	$	154	$	—	$	1,341	$	1,495	$	58	$	—	$	(168)	$	(110)	$	1,385
Research and development	1,311		408		—		1,719		484		(4)		—		480		2,199
Marketing and sales	404		234		—		638		136		(2)		—		134		772
General and administrative	426		333		—		759		129		(12)		—		117		876
Total	$	2,295	$	975	$	1,341	$	4,611	$	807	$	(18)	$	(168)	$	621	$	5,232

____________________________________

(1)Relates to a change in estimates in our data center restructuring charges recorded during the three months ended December 31, 2022.

2022 Restructuring | Severance and Other Personnel Costs

Restructuring Cost and Reserve [Line Items]

Schedule of Restructuring Reserve by Type of Cost

The following is a summary of changes in the severance and other personnel liabilities related to the 2022 layoff activities, included within accrued expenses and other current liabilities on the condensed consolidated balance sheets (in millions):


	Severance Liabilities
Balance as of January 1, 2022	$	—
Severance and other personnel costs	975
Cash payments	(203)
Balance as of December 31, 2022	772
Adjustments and foreign exchange	(27)
Cash payments	(675)
Balance as of March 31, 2023	$	70