A summary of the financial statement impact associated with the Kelsterbach plant relocation is as follows:



	Nine Months Ended		Total From Inception Through
	September 30,		Total From Inception Through
	2012	2011	September 30, 2012
	(In $ millions)
Deferred proceeds ⁽¹⁾	—	158	907
Costs expensed	5	43	111
Costs capitalized ⁽²⁾	30	137	1,122
Lease buyout	—	—	22
Employee termination benefits	—	5	8

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⁽¹⁾

Included in noncurrent Other liabilities in the consolidated balance sheets. Amounts reflect the US dollar equivalent at the time of receipt. Upon transfer of title to Fraport, the deferred proceeds will be recognized in the consolidated statements of operations. Such proceeds will be reduced by assets of €38 million included in Property, plant and equipment, net and €70 million included in noncurrent Other assets in the consolidated balance sheets, to be transferred to Fraport or otherwise disposed.


⁽²⁾	Includes a decrease in accrued capital expenditures of $13 million and $37 million for the nine months ended September 30, 2012 and 2011, respectively.