As of June 30, 2021, approximately $52 million out of the $107 million in total reserve balance can be attributed to the structural efficiency program initiated in the second quarter of 2020. This program is expected to be concluded in 2021. Approximately $38 million of the total reserve balance can be attributed to footprint optimization activities in Europe initiated in the third quarter of 2020. These activities are expected to be concluded in 2023.

The table below summarizes the change in the balance sheet position of the employee related restructuring reserves (dollars in millions). The restructuring reserve balance is included within Accrued expenses in the Condensed Consolidated Balance Sheet. The changes in the employee-related reserves have been charged against Other income (expense), net in the Consolidated Statements of Income. Restructuring costs other than employee related costs are immaterial for all periods presented.


	Three months ended June 30						Six months ended June 30
	2021			2020			2021			2020
Reserve at beginning of the period	$	113		$	52		$	126		$	56
Provision - charge		1			69			2			71
Provision - reversal		(0	)		(7	)		(0	)		(7	)
Cash payments		(8	)		(16	)		(17	)		(20	)
Translation difference		1			2			(4	)		0
Reserve at end of the period	$	107		$	100		$	107		$	100