As of March 31, 2022, approximately $13 million out of the $58 million in total reserve balance can be attributed to the structural efficiency program initiated in the second quarter of 2020 and mainly relates to Europe. This program is expected to be concluded in 2022. Approximately $24 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 provision charge for the three months period ended March 31, 2022 mainly relates to footprint optimization activities in Asia. Approximately $31 million of the cash payments for the three months ended March 31, 2022 relates to footprint optimization activities in Asia in the fourth quarter of 2021 and in the first quarter of 2022.

The table below summarizes the change in the balance sheet position of the employee-related restructuring reserves (dollars in millions). The restructuring reserve balances are included within Accrued expenses in the Condensed Consolidated Balance Sheets. 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 March 31,
	2022			2021
Reserve at beginning of the period	$	88		$	126
Provision - charge		12			1
Provision - reversal		(0	)		(0	)
Cash payments		(41	)		(9	)
Translation difference		(1	)		(5	)
Reserve at end of the period	$	58		$	113