Restructuring

3 Months Ended

Mar. 31, 2024

Restructuring and Related Activities [Abstract]

2022 Restructuring

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 Family of Apps (FoA) and Reality Labs (RL) segments, and a pivot towards a next generation data center design, including cancellation of multiple data center projects (the 2022 Restructuring). We completed the data center initiatives and employee layoff in 2023. As of March 31, 2024, we have substantially completed the facilities consolidation initiatives.

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


	Three Months Ended March 31, 2024		Three Months Ended March 31, 2023
	Facilities Consolidation		Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets (1)		Total
Cost of revenue	$	20	$	58	$	—	$	(168)	$	(110)
Research and development	159		484		(4)		—		480
Marketing and sales	35		136		(2)		—		134
General and administrative	32		129		(12)		—		117
Total	$	246	$	807	$	(18)	$	(168)	$	621

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(1)Relates to a change in estimate in our data center restructuring charges recorded during 2022.


	Plan to Date
	Facilities Consolidation		Severance and Other Personnel Costs		Data Center Assets		Total
Cost of revenue	$	351	$	—	$	1,116	$	1,467
Research and development	3,051		399		—		3,450
Marketing and sales	835		233		—		1,068
General and administrative	810		316		—		1,126
Total	$	5,047	$	948	$	1,116	$	7,111

The 2022 Restructuring charges recorded to date under our FoA segment were $6.03 billion, and RL segment were $1.08 billion.