Quarterly report pursuant to Section 13 or 15(d)

Other Expenses and Charges

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Other Expenses and Charges
3 Months Ended
Mar. 31, 2021
Other Expenses [Abstract]  
Other Expenses and Charges
14. OTHER EXPENSES AND CHARGES
Restructuring
The Company did not incur any restructuring charges during the three months ended March 31, 2021. The Company incurred $13 million of charges during the three months ended March 31, 2020, related to restructuring initiatives implemented in response to COVID-19. These initiatives resulted in a reduction of 262 employees and were comprised of employee separation costs. As a result, the Company recorded charges of $7 million to its Hotel Franchising segment, $5 million to its Corporate and Other segment and the remainder to its Hotel Management segment. Below is the activity for the three months ended March 31, 2021 relating to all of the 2020 restructuring plans:
2021 Activity
Liability as of December 31, 2020 Cash Payments Liability as of
March 31,
2021
Personnel-related $ $ (4) $
Facility-related (1)
Total accrued restructuring $ 10  $ (5) $

The remaining liability of $5 million as of March 31, 2020 is expected to be primarily paid by the end of 2021.
Transaction-related, net
Transaction-related expenses incurred by the Company were not material during the three months ended March 31, 2021 and $8 million during the three months ended March 31, 2020. These expenses were primarily related to integration activities for the acquisition of La Quinta.
Separation-related
The Company incurred separation-related costs associated with its spin-off from former Parent of $2 million and $1 million during the three months ended March 31, 2021 and 2020, respectively.