As of March 31, 2023, approximately $9 million out of the $29 million in 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 cash payments for the three months period ended March 31, 2023 relate to restructuring activities in Europe. The provision charge and cash payments for the three months period ended March 31, 2022 mainly related to footprint optimization activities in Asia.

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,
	2023			2022
Reserve at beginning of the period	$	32		$	88
Provision - charge		2			12
Provision - reversal		(0	)		(0	)
Cash payments		(5	)		(41	)
Translation difference		1			(1	)
Reserve at end of the period	$	29		$	58