At each reporting date, we evaluate our restructuring liabilities, which consist primarily of termination benefits, to ensure that our accruals are still appropriate.


	As of January 1, 2026	Additions	Utilized	Released	Other changes	As of March 29, 2026
Restructuring liabilities	270	3	(62)	(1)	(1)	209

The total restructuring liability as of March 29, 2026, of $209 million is classified in the Consolidated Balance Sheet under current liabilities ($133 million) and non-current liabilities ($76 million).

The Company has ongoing restructuring initiatives aimed at streamlining manufacturing capacity, reducing costs, and aligning resources with strategic priorities. These initiatives primarily consist of workforce reductions, facility consolidations, and other cost‑saving measures. During the first quarter of 2026, the restructuring provision decreased by $61 million, primarily reflecting the execution of previously announced involuntary restructuring programs. The restructuring charges for the three-month period ending March 30, 2025 primarily consist of $14 million for personnel related costs for specific targeted actions.

These restructuring charges recorded in operating income, for the periods indicated, are included in the following line items in the Statement of Operations:


	For the three months ended
	March 29, 2026	March 30, 2025
Cost of revenue	(1)	4
Research and development	2	7
Selling, general and administrative	1	3

Net restructuring charges	2	14