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. As of December 31, 2023, we have completed these employee layoffs. In certain regions, a small portion of the impacted employees continue to be included in our reported headcount through 2024. We recognized $1.20 billion pre-tax severance and related personnel costs across the FoA and RL segments during the year ended December 31, 2023 in accordance with 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 during the year ended December 31, 2023 is as follows (in millions):


	Year Ended December 31, 2023
Research and development	$	422
Marketing and sales	308
General and administrative	467
Total (1)	$	1,197

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The 2023 Restructuring charges recorded under our FoA segment were $1.10 billion and RL segment were $96 million during the year ended December 31, 2023.

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


	Severance Liabilities
Balance as of January 1, 2023	$	—
Severance and other personnel costs	1,097
Cash payments	(1,021)
Balance as of December 31, 2023	$	76

In 2022, we initiated several measures to pursue greater efficiency and to realign our business and strategic priorities. These measures included 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 December 31, 2023, we have completed the data center initiatives and the 2022 employee layoffs, and substantially completed the facilities consolidation initiatives.

A summary of our 2022 Restructuring pre-tax charges for the years ended December 31, 2023 and 2022, including subsequent adjustments, is as follows (in millions):


	Year Ended December 31, 2023								Year Ended December 31, 2022
	Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets (1)		Total		Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets		Total
Cost of revenue	$	177	$	—	$	(224)	$	(47)	$	154	$	—	$	1,341	$	1,495
Research and development	1,581		(9)		—		1,572		1,311		408		—		1,719
Marketing and sales	396		(1)		—		395		404		234		—		638
General and administrative	352		(17)		—		335		426		333		—		759
Total	$	2,506	$	(27)	$	(224)	$	2,255	$	2,295	$	975	$	1,341	$	4,611

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Total restructuring charges recorded under our FoA segment were $1.74 billion and $4.10 billion, and RL segment were $516 million and $515 million for the years ended December 31, 2023 and 2022, 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 our 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 December 31, 2023	$	—