The company continued to execute various restructuring activities during the third quarter of 2024 to simplify management and workforce structure and improve efficiencies in its operations. The following tables present the detail of expenses incurred by segment during the three and nine months ended September 30, 2024 (dollars in millions):


	Three Months Ended September 30, 2024
	Advisory Services		Global Workplace Solutions		Real Estate Investments		Corporate		Consolidated
Employee separation benefits	$	13	$	11	$	4	$	4	$	32
Professional fees and other	—		—		—		32		32
Total	$	13	$	11	$	4	$	36	$	64


	Nine Months Ended September 30, 2024
	Advisory Services		Global Workplace Solutions		Real Estate Investments		Corporate		Consolidated
Employee separation benefits	$	13	$	40	$	4	$	55	$	112
Professional fees and other	—		—		—		71		71
Total	$	13	$	40	$	4	$	126	$	183

During the nine months ended September 30, 2023, total restructuring charges of $154 million were incurred, of which $147 million were incurred during the three months ended March 31, 2023.

The following table shows ending liability balances associated with major cash-based charges (dollars in millions):


	Employee separation benefits		Professional fees and other
Balance at December 31, 2023	$	13	$	—
Expense incurred	112		58
Payments made	(100)		(33)
Balance at September 30, 2024	$	25	$	25

We expect these restructuring activities to be substantially completed by the end of fiscal year 2024.

Ending balance related to employee separation benefits is included in “Compensation and employee benefits payable” in the accompanying consolidated balance sheets. Of the total charges incurred, $29 million is included within the “Cost of revenue” line item and $83 million is included in the “Operating, administrative and other” line item in the accompanying consolidated statement of operations for the nine months ended September 30, 2024.

Ending balance related to professional fees and other is included in “Accounts payable and accrued expenses” in the accompanying consolidated balance sheets. The majority of charges are included within the “Operating, administrative and other” line item in the accompanying consolidated statement of operations for the nine months ended September 30, 2024.