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



	Six Months Ended June 30,		Total From Inception Through June 30, 2013
	Six Months Ended June 30,
	2013	2012
	(In $ millions)
Deferred proceeds ⁽¹⁾	—	—	907
Costs expensed	4	2	117
Costs capitalized ⁽²⁾	3	24	1,130
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 the land and buildings to Fraport, the deferred proceeds will be recognized in the consolidated statements of operations. Such proceeds will be reduced by assets of €6 million included in Property, plant and equipment, net and €103 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 $3 million and $11 million for the six months ended June 30, 2013 and 2012, respectively.