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Restructuring, Impairment and Plant Closing and Transition Costs
 12 Months Ended
Dec. 31, 2019
Restructuring and Related Activities [Abstract]  
Restructuring, Impairment and Plant Closing and Transition Costs
Note 13. Restructuring, Impairment and Plant Closing and Transition Costs
Venator has initiated various restructuring programs in an effort to reduce operating costs and maximize operating efficiency.

Restructuring Activities

Company-wide Restructuring

In January 2019, we implemented a plan to reduce costs and improve efficiency of certain company-wide functions. As part of the program, we recorded restructuring expense of $5 million for the year ended December 31, 2019, all of which related to workforce reductions. We expect that additional costs related to this plan will be immaterial.

Titanium Dioxide Segment

In July 2016, we implemented a plan to close our Umbogintwini, South Africa Titanium Dioxide manufacturing facility. As part of the program, we recorded restructuring expense of $1 million, $3 million and $4 million for the years ended December 31, 2019, 2018 and 2017, respectively, all of which related to plant shutdown costs. We expect further charges as part of this program to be immaterial.
In March 2017, we implemented a plan to close the white end finishing and packaging operation of our Titanium Dioxide 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. As part of the program, we recorded restructuring expense of $8 million, $15 million and $34 million for the years ended December 31, 2019, 2018 and 2017, respectively, all of which related to plant shutdown costs. We expect to incur additional plant shutdown costs of approximately $13 million through 2023.

In September 2018, we implemented a plan to close our Pori, Finland Titanium Dioxide manufacturing facility. As part of the program, we recorded restructuring expense of $17 million for the year ended December 31, 2019, of which $20 million of accelerated depreciation, $6 million related to plant shutdown costs, and $5 million related to employee benefits was partly offset by a gain of $14 million related to early settlement of contractual obligations. This restructuring expense consists of $11 million of cash expense and a net noncash expense of $6 million. We expect to incur additional charges of approximately $101 million through the end of 2024, of which $15 million relates to accelerated depreciation, $82 million relates to plant shut down costs, $2 million relates to other employee costs and $2 million related to the write off of other assets. Future charges consist of $17 million of noncash costs and $84 million of cash costs.
We recorded restructuring expense of $465 million for the year ended December 31, 2018, of which $417 million was related to accelerated depreciation, $39 million was related to employee benefits, and $9 million was related to the write-off of other assets. This restructuring expense consisted of $39 million of cash and $426 million related of noncash charges.

Performance Additives Segment

In September 2017, we implemented a plan to close our Performance Additives manufacturing facilities in St. Louis, Missouri and Easton, Pennsylvania. As part of the program, we recorded restructuring expense of nil, $16 million and $7 million for the years ended December 31, 2019, 2018 and 2017, respectively. We do not expect to incur any additional charges as part of this program.

In May 2018, we implemented a plan to close portions of our Performance Additives manufacturing facility in Augusta, Georgia. As part of the program, we recorded restructuring expense of nil and $129 million for the years ended December 31, 2019 and 2018, respectively. We do not expect to incur any additional charges as part of this program.

In August 2018, we implemented a plan to close our Performance Additives manufacturing site in Beltsville, Maryland. As part of the program, we recorded restructuring expense of $2 million and nil for the year ended December 31, 2019 and 2018, respectively, all of which related to accelerated depreciation. We do not expect to incur any additional charges as part of this program.
Accrued Restructuring and Plant Closing and Transition Costs

As of December 31, 2019, December 31, 2018 and December 31, 2017, accrued restructuring and plant closing costs by type of cost and initiative consisted of the following:
 
Workforce
reductions(1)
Other
restructuring
costs
Total(2)
Accrued liabilities as of January 1, 2017$21  $—  $21  
2017 charges for 2016 and prior initiatives—  8  8  
2017 charges for 2017 initiatives33  4  37  
Reversal of reserves no longer required(1) —  (1) 
2017 payments for 2016 and prior initiatives(12) (8) (20) 
2017 payments for 2017 initiatives(8) (4) (12) 
Foreign currency effect on liability balance1  —  1  
Accrued liabilities as of December 31, 2017$34  $—  $34  
2018 charges for 2017 and prior initiatives2  16  18  
2018 charges for 2018 initiatives17  2  19  
Reversal of reserves no longer required—  —  —  
2018 payments for 2017 and prior initiatives(17) (16) (33) 
2018 payments for 2018 initiatives(2) (2) (4) 
Foreign currency effect on liability balance(2) —  (2) 
Accrued liabilities as of December 31, 2018$32  $—  $32  
2019 charges for 2018 and prior initiatives7  13  20  
2019 charges for 2019 initiatives5  —  5  
2019 payments for 2018 and prior initiatives(24) (12) (36) 
2019 payments for 2019 initiatives(5) —  (5) 
Accrued liabilities as of December 31, 2019$15  $1  $16  

(1)The total workforce reduction reserves of $15 million relate to the termination of 315 positions, of which 134 positions had been terminated but not yet paid as of December 31, 2019.
(2)Accrued liabilities remaining at December 31, 2019, December 31, 2018 and December 31, 2017 by year of initiatives were as follows:
 December 31,
 201920182017
2017 initiatives and prior$7  $18  $34  
2018 initiatives9  14  —  
2019 initiatives—  —  —  
Total$16  $32  $34  
 
Details with respect to our reserves for restructuring, impairment and plant closing and transition costs are provided below by segment and initiative:
Titanium
Dioxide		Performance
Additives		Total
Accrued liabilities as of January 1, 2017$12  $9  $21  
2017 charges for 2016 and prior initiatives4  4  8  
2017 charges for 2017 initiatives34  3  37  
Reversal of reserves no longer required(1) —  (1) 
2017 payments for 2016 and prior initiatives(9) (11) (20) 
2017 payments for 2017 initiatives(10) (2) (12) 
Foreign currency effect on liability balance—  1  1  
Accrued liabilities as of December 31, 2017$30  $4  $34  
2018 charges for 2017 and prior initiatives18  —  18  
2018 charges for 2018 initiative15  4  19  
Reversal of reserves no longer required—  —  —  
2018 payments for 2017 and prior initiatives(28) (5) (33) 
2018 payments for 2018 initiatives(1) (3) (4) 
Foreign currency effect on liability balance(2) —  (2) 
Accrued liabilities as of December 31, 2018$32  $—  $32  
2019 charges for 2018 and prior initiatives20  —  20  
2019 charges for 2019 initiative5  —  5  
2019 payments for 2018 and prior initiatives(36) —  (36) 
2019 payments for 2019 initiatives(5) —  (5) 
Accrued liabilities as of December 31, 2019$16  $—  $16  
Current portion of restructuring reserves$9  $—  $9  
Long-term portion of restructuring reserve$7  $—  $7  

Restructuring, Impairment and Plant Closing and Transition Costs

Details with respect to cash and noncash restructuring charges for the years ended December 31, 2019, December 31, 2018 and December 31, 2017 are provided below:
Cash charges$25  
Early Settlement of contractual obligations(14) 
Accelerated depreciation22  
Total 2019 Restructuring, Impairment of Plant Closing and Transition Costs$33  
Cash charges$37  
Pension-related charges25  
Accelerated depreciation556  
Other non-cash charges10  
Total 2018 Restructuring, Impairment of Plant Closing and Transition Costs$628  
Cash charges$45  
Accelerated depreciation3  
Impairment of assets3  
Other non-cash charges1  
Total 2017 Restructuring, Impairment and Plant Closing and Transition Costs$52