Restructuring expense reflects costs associated with the Company’s ongoing efforts to improve operational efficiency and deploy assets globally in order to remain competitive on a worldwide basis. The Company expects fiscal 2024 restructuring expense and related costs to be approximately $230, including costs to complete actions initiated in the first six months of the year.


	Three Months Ended March 31,					Six Months Ended March 31,
	2023			2024		2023		2024

Final Control		$	2		(7)		1		(4)
Measurement & Analytical		—			1		1		4
Discrete Automation		7			7		8		17
Safety & Productivity		2			1		2		1
Intelligent Devices		11			2		12		18

Control Systems & Software		5			3		6		4
Test & Measurement		—			14		—		54
AspenTech		—			—		—		—
Software and Control		5			17		6		58

Corporate		3			11		11		37

Total		$	19		30		29		113

Corporate restructuring of $11 and $37 for the three and six months ended March 31, 2024, respectively, is comprised almost entirely of integration-related stock compensation expense attributable to NI.

Details of the change in the liability for restructuring costs during the six months ended March 31, 2024 follow:


	Sept 30, 2023			Expense		Utilized/Paid		Mar 31, 2024

Severance and benefits		$	85		95		100		80




Other		2			18		15		5
Total		$	87		113		115		85

The tables above do not include $7 and $3 of costs related to restructuring actions incurred for the three months ended March 31, 2023 and 2024, respectively, that are required to be reported in cost of sales and selling, general and administrative expenses; year-to-date amounts are $12 and $7, respectively.