During fiscal 2019, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations due to our acquisitions and certain other operational activities (2019 Restructuring Plan). In the fourth quarter of fiscal 2019, our management supplemented the 2019 Restructuring Plan to reflect additional actions that we expect to take. The total estimated restructuring costs associated with the 2019 Restructuring Plan are up to $584 million and will be recorded to the restructuring expense line item within our consolidated statements of operations as they are incurred. We recorded $476 million of restructuring expenses in connection with the 2019 Restructuring Plan in fiscal 2019 and we expect to incur the majority of the estimated $108 million through the end of fiscal 2020. Any changes to the estimates of executing the 2019 Restructuring Plan will be reflected in our future results of operations.

During fiscal 2017, our management approved, committed to and initiated plans to restructure and further improve efficiencies in our operations due to our acquisitions and certain other operational activities (2017 Restructuring Plan). Restructuring costs associated with the 2017 Restructuring Plan were recorded to the restructuring expense line item within our consolidated statements of operations as they were incurred. We recorded $601 million and $486 million of restructuring expenses in connection with the 2017 Restructuring Plan in fiscal 2018 and 2017, respectively. Actions pursuant to the 2017 Restructuring Plan were substantially complete as of May 31, 2018.

	Accrued May 31, 2018⁽²⁾		Year Ended May 31, 2019											Accrued May 31, 2019⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
(in millions)	Accrued May 31, 2018⁽²⁾		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2019⁽²⁾		Total Costs Accrued to Date		Total Expected Program Costs
Fiscal 2019 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	—	$	191	$	(4	)	$	(113	)	$	(2	)	$	72	$	187	$	245
Hardware		—		53		—			(35	)		—			18		53		65
Services		—		41		1			(27	)		—			15		42		72
Other⁽⁶⁾		—		190		4			(87	)		1			108		194		202
Total Fiscal 2019 Oracle Restructuring Plan	$	—	$	475	$	1		$	(262	)	$	(1	)	$	213	$	476	$	584
Total other restructuring plans⁽⁷⁾	$	282	$	5	$	(58	)	$	(181	)	$	1		$	49
Total restructuring plans	$	282	$	480	$	(57	)	$	(443	)	$	—		$	262

Fiscal 2018 Activity

	Accrued May 31, 2017		Year Ended May 31, 2018											Accrued May 31, 2018⁽²⁾
(in millions)	Accrued May 31, 2017		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2018⁽²⁾
Fiscal 2017 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	85	$	156	$	(12	)	$	(150	)	$	3		$	82
Hardware		31		167		(15	)		(122	)		—			61
Services		25		48		(4	)		(54	)		1			16
Other⁽⁶⁾		44		267		(6	)		(208	)		(7	)		90
Total Fiscal 2017 Oracle Restructuring Plan	$	185	$	638	$	(37	)	$	(534	)	$	(3	)	$	249
Total other restructuring plans⁽⁷⁾	$	79	$	1	$	(14	)	$	(37	)	$	4		$	33
Total restructuring plans	$	264	$	639	$	(51	)	$	(571	)	$	1		$	282

Fiscal 2017 Activity

	Accrued May 31, 2016		Year Ended May 31, 2017											Accrued May 31, 2017
(in millions)	Accrued May 31, 2016		Initial Costs⁽³⁾		Adj. to Cost⁽⁴⁾			Cash Payments			Others⁽⁵⁾			Accrued May 31, 2017
Fiscal 2017 Oracle Restructuring Plan⁽¹⁾
Cloud and license	$	—	$	184	$	(6	)	$	(100	)	$	7		$	85
Hardware		—		91		(3	)		(57	)		—			31
Services		—		59		(1	)		(34	)		1			25
Other⁽⁶⁾		—		166		(4	)		(118	)		—			44
Total Fiscal 2017 Oracle Restructuring Plan	$	—	$	500	$	(14	)	$	(309	)	$	8		$	185
Total other restructuring plans⁽⁷⁾	$	283	$	8	$	(31	)	$	(169	)	$	(12	)	$	79
Total restructuring plans	$	283	$	508	$	(45	)	$	(478	)	$	(4	)	$	264

⁽¹⁾	Restructuring costs recorded for individual line items primarily related to employee severance costs.

⁽²⁾	The balances at May 31, 2019 and 2018 included $239 million and $257 million, respectively, recorded in other current liabilities and $23 million and $25 million, respectively, recorded in other non-current liabilities.

⁽³⁾	Costs recorded for the respective restructuring plans during the periods presented.

⁽⁴⁾	All plan adjustments were changes in estimates whereby increases and decreases in costs were generally recorded to operating expenses in the period of adjustments.

⁽⁵⁾	Represents foreign currency translation and certain other adjustments.

⁽⁶⁾	Represents employee related severance costs for functions that are not included within our operating segments and certain facilities related restructuring costs.

⁽⁷⁾

Other restructuring plans presented in the tables above included condensed information for certain Oracle-based plans and other plans associated with certain of our acquisitions whereby we continued to make cash outlays to settle obligations under these plans during the periods presented but for which the periodic impact to our consolidated statements of operations was not significant.