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



	Three Months Ended March 31,		Total from inception through March 31, 2013
	Three Months Ended March 31,
	2013	2012
	(In $ millions)
Deferred proceeds ⁽¹⁾	—	—	907
Costs expensed	2	—	115
Costs capitalized ⁽²⁾	2	13	1,129
Lease buyout	—	—	22
Employee termination benefits	—	—	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 €7 million included in Property, plant and equipment, net and €102 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 $1 million and $8 million for the three months ended March 31, 2013 and 2012, respectively.