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Restructuring (Tables)
 9 Months Ended
Jun. 30, 2021
Restructuring And Related Activities [Abstract]  
Recorded Restructuring Activities

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

 
Restructuring Activities and Related Reserves

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