The composition of restructuring liabilities by financial statement line item is as follows:


	As of
(in millions)	December 31, 2022		March 31, 2022
Accrued expenses and other current liabilities	$	79	$	113
Other long-term liabilities	24		39
Total	$	103	$	152

During fiscal 2023, management approved global cost savings initiatives designed to better align the Company’s workforce and facility structures (the “Fiscal 2023 Plan”).


	Restructuring Liability as of March 31, 2022		Costs Expensed, Net of Reversals		Costs Not Affecting Restructuring Liability(1)		Cash Paid		Other(2)		Restructuring Liability as of December 31, 2022
Fiscal 2023 Plan
Workforce Reductions	$	—	$	85	$	—	$	(50)	$	—	$	35
Facilities Costs	—		26		(17)		(7)		(1)		1
	—		111		(17)		(57)		(1)		36
Fiscal 2022 Plan
Workforce Reductions	$	84	$	(1)	$	—	$	(48)	$	(5)	$	30
Facilities Costs	1		27		(6)		(22)		1		1
	85		26		(6)		(70)		(4)		31
Other Prior Year and Acquired Plans
Workforce Reductions	$	64	$	(1)	$	—	$	(27)	$	(3)	$	33
Facilities Costs	3		(1)		—		—		1		3
	67		(2)		—		(27)		(2)		36
Total	$	152	$	135	$	(23)	$	(154)	$	(7)	$	103

(1) Pension benefit augmentations recorded as pension liabilities, asset impairments and restructuring costs associated with right-of-use assets.

For the nine months ended December 31, 2022, $16 million of restructuring costs is related to amortization of the right-of-use asset and interest expense for leased facilities that we have vacated but are being actively marketed for sublease or we are in negotiations with the landlord to potentially terminate or modify those leases.