Business Restructuring Reserves and Programs
 12 Months Ended
Sep. 30, 2018
Restructuring Reserve [Abstract]  
Business Restructuring Reserves and Programs
Business Restructuring Reserves and Programs
During the period from December 16, 2017 through September 30, 2018 (Successor), the period from October 1, 2017 through December 15, 2017 (Predecessor), and fiscal 2017 and 2016 (Predecessor), the Company recognized restructuring charges of $81 million, $14 million, $30 million, and $105 million, respectively. The restructuring charges include changes in estimates for increases and decreases in costs or changes in the timing of payments related to the restructuring programs of prior fiscal years. The Company's restructuring charges generally include separation charges which include, but are not limited to, termination payments, pension fund payments, and health care and unemployment insurance costs to be paid to, or on behalf of, the affected employees; and lease obligation charges. As the Company continues to evaluate opportunities to streamline its operations, it may identify cost savings globally and take additional restructuring actions in the future and the costs of those actions could be material. The Company does not allocate restructuring reserves to its operating segments.
Fiscal 2018 Restructuring Program
Recognized restructuring charges for the fiscal 2018 restructuring program included employee separation costs associated with employee severance actions primarily in Europe, Middle East and Africa ("EMEA"), the U.S. and Asia-Pacific ("APAC"), for which the related payments are expected to be completed by the beginning of fiscal 2025. Lease obligation charges were also incurred in connection with the termination of certain U.S. real estate leases.
The following table summarizes the components of the fiscal 2018 restructuring program for the period from December 16, 2017 through September 30, 2018 (Successor) and the period from October 1, 2017 through December 15, 2017 (Predecessor):
(In millions)
Employee Separation Costs
 
Lease Obligations
 
Total
Restructuring charges
$
12

 
$
—

 
$
12

Cash payments
(3
)
 
—

 
(3
)
Balance as of December 15, 2017 (Predecessor)
$
9

 
$
—

 
$
9

 
 
 
 
 
 
 
 
 
 
 
 
Balance as of December 16, 2017 (Successor)
$
9

 
$
—

 
$
9

Restructuring charges
70

 
10

 
80

Cash payments
(23
)
 
(10
)
 
(33
)
Impact of foreign currency fluctuations
(2
)
 
—

 
(2
)
Balance as of September 30, 2018 (Successor)
$
54

 
$
—

 
$
54


Fiscal 2017 Restructuring Program
These obligations are primarily for employee separation costs associated with fiscal 2017 (Predecessor) employee severance actions in the U.S. and EMEA, for which the related payments are expected to be completed in fiscal 2024.
The following table summarizes the components of the fiscal 2017 restructuring program:
(In millions)
Employee Separation Costs
 
Lease Obligations
 
Total
Restructuring charges
$
18

 
$
1

 
$
19

Cash payments
(14
)
 
—

 
(14
)
Balance as of September 30, 2017 (Predecessor)
4

 
1

 
5

Cash payments
(1
)
 
(1
)
 
(2
)
Balance as of December 15, 2017 (Predecessor)
$
3

 
$
—

 
$
3

 
 
 
 
 
 
 
 
 
 
 
 
Balance as of December 16, 2017 (Successor)
$
3

 
$
—

 
$
3

Cash payments
(1
)
 
—

 
(1
)
Impact of foreign currency fluctuations
(1
)
 
—

 
(1
)
Balance as of September 30, 2018 (Successor)
$
1

 
$
—

 
$
1


Fiscal 2016 Restructuring Program
These obligations are primarily for employee separation costs associated with employee severance actions in EMEA and Canada for which the related payments are expected to be completed in fiscal 2023 and a voluntary headcount reduction plan initiated in the U.S.
The following table summarizes the components of the fiscal 2016 restructuring program:
(In millions)
Employee Separation Costs
 
Lease Obligations
 
Total
Restructuring charges
$
98

 
$
—

 
$
98

Cash payments
(47
)
 
—

 
(47
)
Balance as of September 30, 2016 (Predecessor)
51

 
—

 
51

Cash payments
(25
)
 
—

 
(25
)
Adjustments(1)
2

 
—

 
2

Impact of foreign currency fluctuations
2

 
—

 
2

Balance as of September 30, 2017 (Predecessor)
30

 
—

 
30

Restructuring charges
1

 
—

 
1

Cash payments
(2
)
 
—

 
(2
)
Adjustments - fresh start items
4

 
—

 
4

Balance as of December 15, 2017 (Predecessor)
$
33

 
$
—

 
$
33

 
 
 
 
 
 
 
 
 
 
 
 
Balance as of December 16, 2017 (Successor)
$
33

 
$
—

 
$
33

Cash payments
(8
)
 
—

 
(8
)
Balance as of September 30, 2018 (Successor)
$
25

 
$
—

 
$
25

(1) 
Includes changes in estimates for increases and decreases in costs related to the fiscal 2016 restructuring program, which are recorded in Restructuring charges, net in the Consolidated Statements of Operations in the period of the adjustment.
Fiscal 2008 through 2015 Restructuring Programs
These obligations are primarily for costs associated with eliminating employee positions and exiting facilities. The payments related to the headcount reductions identified in those programs are expected to be completed by fiscal 2022. Future rental payments, net of estimated sublease income, related to operating lease obligations for unused space in connection with the closing or consolidation of facilities are expected to continue through fiscal 2021.
The following table aggregates the remaining components of the fiscal 2008 through 2015 restructuring programs:
(In millions)
Employee Separation Costs
 
Lease Obligations
 
Total
Balance as of September 30, 2015 (Predecessor)
$
95

 
$
62

 
$
157

Cash payments
(55
)
 
(20
)
 
(75
)
Adjustments(1)
3

 
2

 
5

Impact of foreign currency fluctuations
(1
)
 
(3
)
 
(4
)
Balance as of September 30, 2016 (Predecessor)
42

 
41

 
83

Cash payments
(22
)
 
(16
)
 
(38
)
Adjustments(1)(2)
1

 
(1
)
 
—

Balance as of September 30, 2017 (Predecessor)
21

 
24

 
45

Restructuring charges
—

 
1

 
1

Cash payments
(1
)
 
(17
)
 
(18
)
Adjustments - reorganization items
—

 
(1
)
 
(1
)
Balance as of December 15, 2017 (Predecessor)
$
20

 
$
7

 
$
27

 
 
 
 
 
 
 
 
 
 
 
 
Balance as of December 16, 2017 (Successor)
$
20

 
$
7

 
$
27

Restructuring charges
—

 
1

 
1

Cash payments
(8
)
 
(2
)
 
(10
)
Balance as of September 30, 2018 (Successor)
$
12

 
$
6

 
$
18

(1) 
Includes changes in estimates for increases and decreases in costs related to fiscal 2009 through 2015 restructuring programs, which are recorded in Restructuring charges, net in the Consolidated Statements of Operations in the period of the adjustment. Also, includes changes in estimates whereby all increases in costs related to the fiscal 2008 (Predecessor) restructuring reserve are recorded in Restructuring charges, net in the Consolidated Statements of Operations in the period of the adjustment and decreases in costs are recorded as adjustments to Goodwill in the Consolidated Balance Sheets.
(2) 
Includes a transfer of reserve of $6 million associated with the sale of the Networking business in July 2017 related to lease obligations.
As of September 30, 2017, the Business restructuring reserve of $80 million included $11 million that was recorded in Liabilities subject to compromise in the Consolidated Balance Sheets.