
	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2022		2021		2022		2021
Asset sales and impairments	$	(110)	$	(1)	(115)		(1)
Restructuring	35		6		38		14
Other costs / (income)	$	2	$	(36)	$	3	$	(44)

	$	(73)	$	(31)	$	(74)	$	(31)

For the three and six months ended June 30, 2022, asset sales and impairments primarily relates to the $113 gain on sale of the Kiwiplan business. For the six months ended June 30, 2022, asset sales and impairments also included various land and building sales in the Company's Asia-Pacific segment which were closed as part of prior restructuring actions.

For the three and six months ended June 30, 2022, restructuring included $29 of charges related to an overhead cost reduction program initiated by the Company's Transit Packaging segment. The Company expects to reduce headcount by approximately 600 employees.

For the three and six months ended June 30, 2021, other income included gains of $30 arising from favorable court rulings in lawsuits brought by certain of the Company's Brazilian subsidiaries asserting they were overcharged by the local tax authorities for indirect taxes paid in prior years.

At June 30, 2022, the Company had a restructuring accrual of $32, primarily related to the headcount reductions and other internal reorganizations within the Transit Packaging segment. The Company expects to pay these amounts over the next twelve months.