Ashland periodically implements company-wide restructuring programs related to acquisitions, divestitures and other cost reduction programs in order to enhance profitability through streamlined operations and an improved overall cost structure.

During fiscal 2018, Ashland initiated a company-wide cost reduction program as a result of ongoing strategic asset plans and activities. As part of this restructuring program, Ashland announced a voluntary severance offer (VSO) to certain qualifying employees that was formally approved during 2018. Additionally, during fiscal 2018, an involuntary program for employees was also initiated as part of the restructuring program. These programs resulted in additional severance expense of zero for the three months ended March 31, 2020 and 2019, and zero and $4 million for the six months ended March 31, 2020 and 2019, respectively, which was primarily recorded within the selling, general and administrative expense caption of the Statement of Consolidated Comprehensive Income (Loss). As of March 31, 2020, the severance reserve for the company-wide restructuring program was $1 million.

Ashland incurred lease abandonment charges of zero and $1 million during the three months ended March 31, 2020 and 2019, respectively, and zero and $8 million for the six months ended March 31, 2020 and 2019, respectively. These charges were due to the exit from certain office facilities in conjunction with the company-wide cost reduction program. The costs related to this reserve were recorded within the selling, general and administrative expense caption of the Statements of Consolidated Comprehensive Income (Loss) and are paid over the remaining lease terms. As of March 31, 2020, the reserve for facility costs was $6 million.

The following table details at March 31, 2020 and 2019, the amount of restructuring reserves related to the programs discussed above, and the related activity in these reserves during the six months ended March 31, 2020. The severance and facility cost reserves were primarily recorded within accrued expenses and other liabilities in the Condensed Consolidated Balance Sheet as of March 31, 2020 and March 31, 2019.

(In millions)	Severance costs			Facility costs			Total
Balance at of September 30, 2019		7			7			14
Restructuring reserve		—			—			—
Utilization (cash paid)		(6	)		(1	)		(7	)
Balance at March 31, 2020	$	1		$	6			7

(In millions)	Severance costs			Facility costs			Total
Balance at of September 30, 2018		36			7			43
Restructuring reserve		4			8			12
Utilization (cash paid)		(18	)		(5	)		(23	)
Balance at March 31, 2019	$	22		$	10			32

During the three and six months ended March 31, 2019, Specialty Additives committed to a cost reduction plan within an existing manufacturing facility. As a result, Ashland incurred restructuring charges of $20 million and $47 million for the three and six months ended March 31, 2019, respectively. These charges were recorded primarily within the cost of sales caption of the Statements of Consolidated Comprehensive Income (Loss) consisting of $38 million of accelerated depreciation and amortization, $5 million of severance and $4 million of plant closure costs during the six months ended March 31, 2019. As of March 31, 2020, there was no restructuring reserve related to this plant restructuring.

During the three and six months ended March 31, 2020, Ashland incurred severance expense of $14 million and $17 million, respectively, attributable to executive management changes and business management changes within the organization. As of March 31, 2020, the severance reserve associated with this transition was $16 million.

The following table details at March 31, 2020, the amount of restructuring severance reserves related to this program. The severance reserves were primarily recorded within accrued expenses and other liabilities in the Condensed Consolidated Balance Sheet as of March 31, 2020.

(In millions)	Severance costs
Balance at of September 30, 2019		—
Restructuring reserve		17
Utilization (cash paid)		(1	)
Balance at March 31, 2020	$	16