NOTE 6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

Venator has initiated various restructuring programs in an effort to reduce operating costs and maximize operating efficiency. As of September 30, 2017 and December 31, 2016, accrued restructuring and plant closing costs by type of cost and initiative consisted of the following:


			Other
	Workforce		restructuring
(Dollars in millions)	reductions(1)		costs		Total(2)
Accrued liabilities as of December 31, 2016	$	21	$	—	$	21
2017 charges		34		8		42
2017 payments		(15)		(8)		(23)
Foreign currency effect on liability balance		1		—		1
Accrued liabilities as of September 30, 2017	$	41	$	—	$	41

(1)

The total workforce reduction reserves of $41 million relate to the termination of 338 positions, of which zero positions had been terminated as of September 30, 2017.

(2)

Accrued liabilities remaining, for continuing operations, at September 30, 2017 and December 31, 2016 by year of initiatives were as follows:


	September 30,		December 31,
(Dollars in millions)	2017		2016
2015 initiatives and prior	$	12	$	21
2016 initiatives		—		—
2017 initiatives		29		—
Total	$	41	$	21

Details with respect to our reserves for restructuring, impairment and plant closing costs are provided below by segment and initiative:


	Titanium		Performance
(Dollars in millions)	Dioxide		Additives		Total
Accrued liabilities as of December 31, 2016	$	12	$	9	$	21
2017 charges		33		9		42
2017 payments		(14)		(9)		(23)
Foreign currency effect on liability balance		1		—		1
Accrued liabilities as of September 30, 2017	$	32	$	9	$	41

Current portion of restructuring reserves	$	28	$	9	$	37
Long-term portion of restructuring reserve		4		—		4

Details with respect to cash and noncash restructuring charges and impairment of assets for the three and nine months ended September 30, 2017 and 2016 by initiative are provided below:


	Three months ended		Nine months ended
(Dollars in millions)	September 30, 2017		September 30, 2017
Cash charges	$	16	$	42
Impairment of assets		—		3
Other noncash charges		—		4
Total 2017 Restructuring, Impairment and Plant Closing Costs	$	16	$	49


	Three months ended		Nine months ended
(Dollars in millions)	September 30, 2016		September 30, 2016
Cash charges	$	6	$	22
Accelerated depreciation		1		8
Other noncash charges		—		1
Total 2016 Restructuring, Impairment and Plant Closing Costs	$	7	$	31

Restructuring Activities

In December 2014, we implemented a comprehensive restructuring program to improve the global competitiveness of our Titanium Dioxide and Performance Additives segments. As part of the program, we are reducing our workforce by approximately 900 positions. In connection with this restructuring program, we recorded restructuring expense of nil and $4 million for the three and nine months ended September 30, 2016, respectively.

In February 2015, we announced a plan to close the black end manufacturing operations and ancillary activities at our Calais, France site, which will reduce our TiO₂ capacity by approximately 100 kilotons, or 11% of our European TiO₂ capacity. In connection with this closure, we recorded restructuring expense of nil and $1 million in the three and nine months ended September 30, 2016, respectively. All expected charges have been incurred as of the end of 2016.

In July 2016, we announced plans to close our Umbogintwini, South Africa TiO₂ manufacturing facility. As part of the program, we recorded restructuring expense of approximately $1 million and $3 million for the three and nine months ended September 30, 2017, respectively. We expect to incur additional charges of approximately $3 million through the end of the third quarter of 2018.

In March 2017, we announced a plan to close the white end finishing and packaging operation of our TiO₂ manufacturing facility at our Calais, France site. The announced plan follows the 2015 closure of the black end manufacturing operations and would result in the closure of the entire facility. In connection with this closure, we recorded restructuring expense of $12 million and $34 million in the three and nine months ended September 30, 2017, respectively. We recorded $1 million and $8 million of accelerated depreciation on the remaining long-lived assets associated with this manufacturing facility during the three and nine months ended September 30, 2016, respectively. We expect to incur additional charges of approximately $45 million through the end of 2021.

In September 2017, we announced a plan to close our St. Louis and Easton manufacturing facilities. As part of the program, we recorded restructuring expense of approximately $3 million for the three months ended September 30, 2017. We expect to incur $17 million of accelerated depreciation through the end of 2018.