Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations as follows:

Details of all restructuring activities and the related reserves for fiscal 2016, 2017, and 2018 were as follows:

	Severance and Employee Benefits			Environmental Remediation and Decommissioning Activities			Non-Cash Asset Impairment and Accelerated Depreciation			Asset Sales			Other			Total
	(In millions)
Reserve at September 30, 2015	$	5		$	2		$	—		$	—		$	2		$	9
Charges (gain)		28			—			23			(9	)		5			47
Costs charged against assets		—			—			(23	)		(7	)		—			(30	)
Cash (paid) received		(30	)		—			—			16			(7	)		(21	)
Foreign currency translation adjustment		—			—			—			—			—			—
Reserve at September 30, 2016		3			2			—			—			—			5
Charges (gain)		1			1			—			—			1			3
Costs charged against liabilities		—			—			—			—			1			1
Cash paid		(3	)		(1	)		—			—			(2	)		(6	)
Foreign currency translation adjustment		—			—			—			—			—			—
Reserve at September 30, 2017		1			2			—			—			—			3
Charges (gain)		2			3			1			(38	)		2			(30	)
Costs charged against assets		—			—			(1	)		(1	)		—			(2	)
Cash (paid) received		(2	)		(1	)		—			39			(2	)		34
Foreign currency translation adjustment		—			—			—			—			—			—
Reserve at September 30, 2018	$	1		$	4		$	—		$	—		$	—		$	5

Cabot’s severance and employee benefit reserves and other closure related reserves are reflected in Accounts payable and accrued liabilities on the Company’s Consolidated Balance Sheets. Cabot’s environmental remediation reserves related to restructuring activities are reflected in Other liabilities on the Company’s Consolidated Balance Sheets.

During fiscal 2018, Cabot entered into a binding memorandum of understanding to sell its land rights in Thane, India for approximately $28 million. The Company received a deposit of $3 million in cash in the first quarter of fiscal 2016, an additional deposit of $3 million in cash in the third quarter of fiscal 2018, and the final balance of $22 million was received on September 14, 2018. Based on the execution of the binding agreement and non-refundable receipt of cash, the Company has no further substantial obligations regarding this property and has recorded the pre-tax gain on sale of $28 million to Cost of sales in the Consolidated Statements of Operations in September 2018.

In October 2017, Cabot indefinitely idled three of the seven production units at its activated carbon manufacturing facility in Marshall, Texas. The decision, affecting approximately 40 local employees, was driven by the need to better match the business’ production capacity and cost structure with the current demand for powdered activated carbon in North America. Total costs recorded in fiscal 2018 related to this plan were approximately $1 million, comprised of approximately $1 million of non-cash accelerated depreciation costs and less than $1 million of severance costs. No further charges are anticipated related to this plan.

In October 2015, in response to challenging macroeconomic conditions, the Company announced its intention to restructure its operations subject to local consultation requirements and processes in certain locations. Cabot’s plan resulted in the termination of employment for approximately 300 employees across the Company’s global locations.

Most of the charges and cash outlays related to this plan were recorded in fiscal 2016 when approximately $29 million of charges were recorded. The Company has recorded additional pre-tax cash charges of approximately $1 million for each of fiscal 2018 and fiscal 2017 related to these actions and expects to incur charges related to the plan of less than $1 million in fiscal 2019. The charges recorded in all periods are comprised of severance, employee benefits and other transition costs.

As of September 30, 2018, Cabot has less than $1 million of accrued severance and other charges in the Consolidated Balance Sheets related to these actions.

Additionally, in fiscal 2016, Cabot closed its carbon black manufacturing facility in Merak, Indonesia to consolidate production in Asia using the Company’s Cilegon, Indonesia and other Asian and global carbon black production sites to meet regional demand. The decision was driven by the financial performance at the Merak facility in the years preceding the closure. Manufacturing operations ceased at the end of January 2016.

The Company completed the sale of the land in Merak on which the facility was located in the second quarter of fiscal 2018 for cash consideration totaling approximately $13 million resulting in a net pre-tax gain of approximately $11 million recorded to Cost of sales in the Company’s Consolidated Statements of Operations. The Company recorded net charges of less than $1 million in fiscal 2018, primarily for site clearing and demolition costs related to the Merak closure. The Company recorded net charges of less than $1 million in fiscal 2017 of transition related costs at the site and recorded $25 million pre-tax charges in fiscal 2016 comprised of $22 million of non-cash asset impairments and accelerated depreciation and $3 million of severance and other transition costs.

As of September 30, 2018, Cabot has less than $1 million of accrued costs in the Consolidated Balance Sheets related to the Merak facility closure.

In previous years, the Company has entered into other various restructuring actions that have been substantially completed, other than environmental remediation activities in Berre, France and Port Dickson, Malaysia. In fiscal 2018 Cabot recorded pre-tax charges of approximately $3 million for outstanding decommissioning activities in Port Dickson, Malaysia that is expected to be paid in fiscal 2019. As of September 30, 2018, Cabot has approximately $4 million of combined accrued environmental costs in the Consolidated Balance Sheets related to both the Berre and Port Dickson sites.

Additionally, Cabot recorded approximately $1 million of severance charges in fiscal 2018, nearly all of which has been paid.