As of June 30, 2023, approximately $105 million out of the $127 million in total reserve balance can be attributed to footprint optimization activities in Europe, mainly Germany and the United Kingdom (UK), initiated in the second quarter of 2023. These activities are expected to be concluded during 2024 and 2025.

The provision charge for the three and six months periods ended June 30, 2023 mainly relate to restructuring activities in Germany and the UK. The cash payments for the three months period ended June 30, 2022 related to restructuring activities in Europe and Asia. The majority of the cash payments for the six months period ended June 30, 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 June 30,						Six Months Ended June 30,
	2023			2022			2023			2022
Reserve at beginning of the period	$	29		$	58		$	32		$	88
Provision - charge		107			0			110			12
Provision - reversal		(0	)		(0	)		(0	)		(0	)
Cash payments		(9	)		(9	)		(15	)		(50	)
Translation difference		(0	)		(4	)		0			(5	)
Reserve at end of the period	$	127		$	45		$	127		$	45