Restructuring provisions are made on a case-by-case basis and primarily include severance costs incurred in connection with headcount reductions and plant consolidations. Restructuring costs other than employee related costs are immaterial for all periods presented and are included in the table below. The Company expects to finance restructuring programs over the next several years through cash generated from its ongoing operations or through cash available under its existing credit facilities. The Company does not expect that the execution of these programs will have an adverse impact on its liquidity position. The changes in the employee-related reserves have been charged against Other income (expense), net in the Consolidated Statements of Income. The restructuring reserve balance is included within Accrued expenses in the Consolidated Balance Sheet.


(Dollars in millions)	2021			2020			2019
Reserve at beginning of the period	$	126		$	56		$	33
Provision - charge	$	39		$	109		$	57
Provision - reversal	$	(31	)	$	(10	)	$	(3	)
Cash payments	$	(37	)	$	(38	)	$	(30	)
Translation difference	$	(8	)	$	9		$	(1	)
Reserve at end of the period	$	88		$	126		$	56

As of December 31, 2021, approximately $15 million out of the $88 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 2022. Approximately $52 million of the total reserve balance can be attributed to footprint optimization activities in Europe, initiated in the third quarter of 2020 and expected to be concluded in 2023, and in Asia, initiated in the fourth quarter of 2021 and expected to be concluded in 2022.

The restructuring charges in 2021 of $39 million mainly relates to footprint optimization activities primarily in Asia. Reversals are mainly related to the structural efficiency program initiated in the second quarter of 2020. Cash payments in 2021 are related to the structural efficiency program initiated in the second quarter of 2020 and other footprint activities.

The restructuring charges in 2020 of $109 million, mainly related to the structural efficiency program initiated in the second quarter of 2020 in the Americas and Europe, and footprint optimization activities in Europe initiated in the third quarter of 2020. Cash payments in 2020 mainly related to the structural efficiency program initiated in 2019.

The restructuring charges in 2019 of $57 million mainly related to the structural efficiency program initiated in the second quarter of 2019. Cash payments in 2019 mainly related to the structural efficiency program initiated in 2019.