In March 2023, we announced three rounds of planned layoffs to further reduce our company size by approximately 10,000 employees across the Family of Apps (FoA) and Reality Labs (RL) segments (the 2023 Restructuring). Impacted employees in our recruiting, technology, and business groups were notified during March 2023 to May 2023. In certain regions, it may take through the end of 2023 or longer to complete these layoffs. We expect total pre-tax severance and related personnel costs to be approximately $1.2 billion across the FoA and RL segments, of which $1.16 billion was recognized during the nine months ended September 30, 2023 in accordance with Accounting Standards Codification (ASC) Topic 420, Exit or Disposal Cost Obligations, where applicable.

A summary of our 2023 Restructuring pre-tax charges, including subsequent adjustments, recorded for severance and related personnel costs in the three and nine months ended September 30, 2023 is as follows (in millions):


	Three Months Ended September 30, 2023		Nine Months Ended September 30, 2023
Research and development	$	(72)	$	394
Marketing and sales	69		291
General and administrative	39		470
Total (1)	$	36	$	1,155

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(1) Total severance and related personnel costs include $99 million expense for share-based compensation recognized for the layoffs during the nine months ended September 30, 2023.

During the three and nine months ended September 30, 2023, total restructuring charges recorded under our FoA segment were $37 million and $1.07 billion, respectively, and the remainder was recorded under our RL segment.

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	1,056
Cash payments	(944)
Balance as of September 30, 2023	$	112

In 2022, we initiated several measures to pursue greater efficiency and to realign our business and strategic priorities. This includes a facilities consolidation strategy to sublease, early terminate, or abandon several office buildings under operating leases, a layoff of approximately 11,000 employees across the FoA and RL segments, and a pivot towards a next generation data center design, including cancellation of multiple data center projects (the 2022 Restructuring). As of September 30, 2023, we have completed the 2022 employee layoff while continuing to assess facilities consolidation and data center restructuring initiatives.


	Three Months Ended September 30, 2023								Nine Months Ended September 30, 2023
	Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets (1)		Total		Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets (1)		Total
Cost of revenue	$	25	$	—	$	(12)	$	13	$	92	$	—	$	(232)	$	(140)
Research and development	228		2		—		230		871		(9)		—		862
Marketing and sales	54		1		—		55		233		(1)		—		232
General and administrative	45		1		—		46		210		(16)		—		194
Total	$	352	$	4	$	(12)	$	344	$	1,406	$	(26)	$	(232)	$	1,148

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The 2022 Restructuring charges recorded to date were $5.76 billion, of which $3.70 billion were related to facilities consolidation, $1.11 billion were related to data center assets, and $949 million were related to severance and other personnel costs. These charges recorded under our FoA and RL segments were $4.96 billion and $794 million, respectively.

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	(35)
Cash payments	(737)
Balance as of September 30, 2023	$	—