We view our restructuring activities as actions that help us meet our long-term growth targets. Activities we undertake must meet internal rate of return and net present value targets. Each restructuring action normally takes one to two years to complete. At completion (or as each major stage is completed in the case of multi-year programs), the project begins to deliver cash savings and/or reduced depreciation. These activities result in various restructuring costs, including asset write-offs, exit charges including severance, contract termination fees, and decommissioning and other costs. Depreciation associated with restructured assets, as used in the context of our disclosures regarding restructuring activity, refers to the increase in depreciation expense caused by shortening the useful life or updating the salvage value of depreciable fixed assets to coincide with the end of production under an approved restructuring plan. Any impairment of the asset is recognized immediately in the period the plan is approved.

In fiscal 2013, we recorded restructuring, impairment, and other exit costs pursuant to approved plans as follows:

In fiscal 2013, we recorded an $18.6 million restructuring charge related to a productivity and cost savings plan approved in the fourth quarter of fiscal 2012, consisting of $10.6 million of employee severance expense and other exit costs of $8.0 million. All of our operating segments were affected by these actions including $15.9 million related to our International segment, $1.8 million related to our U.S. Retail segment, and $0.9 million related to our Bakeries and Foodservice segment. These restructuring actions are expected to be completed by the end of fiscal 2014. In addition, we recorded $1.2 million of charges associated with other previously announced restructuring actions. In fiscal 2013, we paid $79.9 million in cash related to restructuring actions.

In fiscal 2012, we recorded restructuring, impairment, and other exit costs pursuant to approved plans as follows:

Expense, in Millions
Discontinuation of fruit-flavored snack product line	$	100.6
Charges associated with restructuring actions previously announced		1.0
Total	$	101.6

In fiscal 2012, we recorded a $100.6 million restructuring charge related to a productivity and cost savings plan approved in the fourth quarter of fiscal 2012. The plan was designed to improve organizational effectiveness and focus on key growth strategies, and included organizational changes to strengthen business alignment and actions to accelerate administrative efficiencies across all of our operating segments and support functions. In connection with this initiative, we eliminated approximately 850 positions globally. The restructuring charge consisted of $87.6 million of employee severance expense and a non-cash charge of $13.0 million related to the write-off of certain long-lived assets in our U.S. Retail segment. All of our operating segments and support functions were affected by these actions including $69.9 million related to our U.S. Retail segment, $12.2 million related to our Bakeries and Foodservice segment, $9.5 million related to our International segment, and $9.0 million related to our administrative functions. In fiscal 2012, we paid $3.8 million in cash related to restructuring actions taken in fiscal 2012 and previous years.

In fiscal 2011, we recorded restructuring, impairment, and other exit costs pursuant to approved plans as follows:

Expense, in Millions
Discontinuation of fruit-flavored snack product line	$	1.7
Charges associated with restructuring actions previously announced		2.7
Total	$	4.4

The roll forward of our restructuring and other exit cost reserves, included in other current liabilities, is as follows:

In Millions		Severance		Contract Termination		Other Exit Costs		Total
Reserve balance as of May 30, 2010	$	2.6	$	8.1	$	0.1	$	10.8
2011 charges, including foreign currency translation		-		-		-		-
Utilized in 2011		(0.9)		(2.6)		(0.1)		(3.6)
Reserve balance as of May 29, 2011		1.7		5.5		-		7.2
2012 charges, including foreign currency translation		82.4		-		-		82.4
Utilized in 2012		(1.0)		(2.8)		0.1		(3.7)
Reserve balance as of May 27, 2012		83.1		2.7		0.1		85.9
2013 charges, including foreign currency translation		10.6		-		-		10.6
Utilized in 2013		(74.2)		(2.7)		(0.1)		(77.0)
Reserve balance as of May 26, 2013	$	19.5	$	-	$	-	$	19.5

The charges recognized in the roll forward of our reserves for restructuring and other exit costs do not include items charged directly to expense (e.g., asset impairment charges, the gain or loss on the sale of restructured assets, and the write-off of spare parts) and other periodic exit costs recognized as incurred, as those items are not reflected in our restructuring and other exit cost reserves on our Consolidated Balance Sheets.