Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations in the three and nine months ended June 30,2021 and 2020 as follows:

	Three Months Ended June 30				Nine Months Ended June 30
	2021		2020		2021		2020
	(In millions)
Cost of sales	$	2	$	—	$	5	$	5
Selling and administrative expenses		2		3		2		11
Research and technical expenses		—		—		1		—
Total	$	4	$	3	$	8	$	16

Details of all restructuring activities and the related reserves during the nine months ended June 30, 2021 were as follows:

	Severance and Employee Benefits			Environmental Remediation		Non-cash Asset Impairment			Other			Total
	(In millions)
Reserve at September 30, 2020	$	5		$	4	$	—		$	—		$	9
Charges (gain)		—			—		2			1			3
Cost charged against assets		—			—		(2	)		—			(2	)
Cash paid		(2	)		—		—			(1	)		(3	)
Reserve at December 31, 2020		3			4		—			—			7
Charges (gain)		1			—		—			—			1
Cash paid		(2	)		—		—			—			(2	)
Reserve at March 31, 2021		2			4		—			—			6
Charges (gain)		3			—		—			1			4
Cash paid		(1	)		—		—			(1	)		(2	)
Reserve at June 30, 2021	$	4		$	4	$	—		$	—		$	8

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 2020 and 2021, the Company has undertaken various actions to enable the Company to perform certain activities more effectively. These actions have primarily consisted of the reorganization of Cabot’s leadership structure, the creation of a Global Business Services function and other functional and operational efficiency initiatives. During the nine months ended June 30, 2020, the Company recorded charges of $15 million and paid cash of $10 million related to these activities. As of June 30, 2021, the Company had recorded total charges of $20 million, of which $17 million was recorded in fiscal 2020, primarily related to severance costs, and also had $3 million of accrued severance charges in the Consolidated Balance Sheets related to these actions. The Company expects to record additional restructuring charges of approximately $2 million throughout the rest of fiscal 2021 and $4 million thereafter, primarily related to severance and site demolition costs associated with the reorganization. As of June 30, 2021, the Company had paid a total of $17 million in cash, of which $13 million was paid in fiscal 2020, and expects to have future cash outlays of approximately $1 million in the remainder of fiscal 2021 and $8 million thereafter related to the reorganization.

In December 2018, the Company initiated a transformation plan to improve the long‐term performance of the Purification Solutions segment. The purpose of the plan was to focus the business’s product portfolio, optimize its manufacturing assets, and streamline its organizational structure to support the new focus. As of June 30, 2021, the Company had recorded total charges of $15 million for this plan, of which $11 million was recorded in prior fiscal years, primarily related to severance costs, and also had $1 million of accrued severance and other charges in the Consolidated Balance Sheets related to this plan. The Company expects to record additional restructuring charges of $1 million throughout the rest of fiscal 2021 and $1 million thereafter primarily related to decommissioning costs associated with the business’s manufacturing facility in Marshall, Texas. As of June 30, 2021, the Company had paid a total of $11 million in cash for this plan, of which $9 million was paid in prior fiscal years, and expects to have future cash outlays of approximately $2 million in the remainder of fiscal 2021 and $1 million thereafter related to this plan.