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Employee Separation / Asset Related Charges, Net
 9 Months Ended
Sep. 30, 2015
Restructuring Charges [Abstract]  
Employee Separation / Asset Related Charges, Net
Employee Separation / Asset Related Charges, Net
2014 Restructuring Program
At September 30, 2015, total liabilities related to the 2014 restructuring program were $139. A complete discussion of restructuring initiatives is included in the company's 2014 Annual Report in Note 3, "Employee Separation / Asset Related Charges, Net."

Account balances and activity related to the 2014 restructuring program are summarized below:
 
Employee Separation Costs
Other Non-Personnel Charges 1
Total
Balance at December 31, 2014
$
264

$
4

$
268

Payments
(117
)
(1
)
(118
)
Net translation adjustment
(9
)
—

(9
)
  Other adjustments
(2
)
—

(2
)
Balance as of September 30, 2015
$
136

$
3

$
139



1 
Other non-personnel charges consist of contractual obligation costs.

During the nine months ended September 30, 2015, the company recorded adjustments to the estimated costs associated with the 2014 restructuring program in employee separation / asset related charges, net in the company's interim Consolidated Income Statements. This was primarily due to the identification of additional projects in certain segments, offset by lower than estimated individual severance costs and workforce reductions achieved through non-severance programs. The adjustments impacted segment results for the nine months ended September 30, 2015 as follows: Agriculture - $(4), Electronics & Communications - $11, Industrial Biosciences - $(1), Nutrition & Health - $(4), Performance Materials - $(2), Safety & Protection $1, and Other - $(3).

During the nine months ended September 30, 2014, a pre-tax charge of $244 was recorded in employee separation / asset related charges, net in the company's interim Consolidated Income Statements. The charge consisted of $150 employee separation costs, $3 of other non-personnel charges and $91 of asset shut down costs. The charge impacted segment results for year-to-date 2014 as follows: Agriculture - $47, Electronics & Communications - $68, Industrial Biosciences - $2, Nutrition & Health - $8, Performance Materials - $29 Safety & Protection - $31, Other - $2, as well as Corporate expenses - $57.

Cost Basis Investment Impairment
During the first quarter 2015, a $38 pre-tax impairment charge was recorded in employee separation / asset related charges, net within the Other segment. The majority relates to a cost basis investment in which the assessment resulted from the venture's revised operating plan reflecting underperformance of its European wheat based ethanol facility and deteriorating European ethanol market conditions. One of the primary investors communicated that they would not fund the revised operating plan of the investee. As a result, the carrying value of DuPont's 6 percent cost basis investment in this venture exceeds its fair value by $37, such that an impairment charge was recorded.