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, 2024	Additions	Utilized	Released	Other changes	As of June 30, 2024
Restructuring liabilities	101	18	(45)	(4)	(1)	69

The total restructuring liability as of June 30, 2024 of $69 million is classified in the consolidated balance sheet under current liabilities ($62 million) and non-current liabilities ($7 million).

The restructuring charges for the six-month period ending June 30, 2024 consist of $17 million for personnel related costs for specific targeted actions, offset by a $4 million release for earlier programs. The restructuring charges for the six-month period ending July 2, 2023 consist of $21 million for personnel related costs for a restructuring program in 2023, offset by a $3 million release for an earlier program.

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		For the six months ended
	June 30, 2024	July 2, 2023	June 30, 2024	July 2, 2023
Cost of revenue	4	—	7	(2)
Research and development	4	—	7	14
Selling, general and administrative	(2)	—	(1)	6

Net restructuring charges	6	—	13	18