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



	Year Ended December 31,			Total From Inception Through December 31, 2013
	2013	2012	2011	Total From Inception Through December 31, 2013
	(In $ millions)
Deferred proceeds ⁽¹⁾	—	—	158	907
Costs expensed	13	7	47	126
Costs capitalized ⁽²⁾	5	35	171	1,132
Lease buyout	—	—	—	22
Employee termination benefits	—	—	8	8
Gain on disposition⁽³⁾	742	—	—	742

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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.


⁽²⁾	Includes a decrease in accrued capital expenditures of $2 million, $14 million and $33 million for the years ended December 31, 2013, 2012 and 2011, respectively.

⁽³⁾

Upon transfer of title to the land and buildings to Fraport during the three months ended December 31, 2013, deferred proceeds of €651 million were recognized in Gain (loss) on disposition of businesses and assets, net in the consolidated statements of operations. Such proceeds were reduced by assets of €6 million included in Property, plant and equipment, net and €104 million included in noncurrent Other assets in the consolidated balance sheets.