COSTS ASSOCIATED WITH RATIONALIZATION PROGRAMS

In order to maintain our global competitiveness, we have implemented rationalization actions over the past several years to reduce high-cost manufacturing capacity and associate headcount.

The following table shows the roll-forward of our liability between periods:



				Other Exit and
(In millions)	Associate-			Non-cancelable
	Related Costs			Lease Costs			Total
Balance at December 31, 2015	$	96		$	7		$	103
2016 Charges	4			7			11
Reversed to the Statements of Operations	—			—			—
Incurred, Net of Foreign Currency Translation of ($1) million and $0 million, respectively	(18		)	(7		)	(25		)
Balance at March 31, 2016	$	82		$	7		$	89

The accrual balance of $89 million at March 31, 2016 is expected to be substantially utilized within the next 12 months, and includes $30 million related to the plan to close our Wolverhampton, U.K. mixing and retreading facility and the plan to transfer consumer tire production from our manufacturing facility in Wittlich, Germany to other manufacturing facilities in Europe, Middle East and Africa ("EMEA"), as well as $20 million related to the closure of one of our manufacturing facilities in Amiens, France.

The following table shows net rationalization charges included in Income before Income Taxes:



	Three Months Ended
(In millions)	March 31,
	2016		2015
Current Year Plans
Associate Severance and Other Related Costs	$	—	$	—
Other Exit and Non-Cancelable Lease Costs	—		—
Current Year Plans - Net Charges	$	—	$	—

Prior Year Plans
Associate Severance and Other Related Costs	$	4	$	10
Other Exit and Non-Cancelable Lease Costs	7		6
Prior Year Plans - Net Charges	11		16
Total Net Charges	$	11	$	16

Asset Write-off and Accelerated Depreciation Charges	$	2	$	3

There were no new rationalization actions initiated during the first quarter of 2016 and 2015. Substantially all of the new charges for prior year plans for the three months ended March 31, 2016 and 2015 related to future cash outflows. Net prior year plan charges for the first quarter of 2016 include charges of $6 million for associate severance and idle plant costs related to the closure of one of our manufacturing facilities in Amiens, France. In addition, net prior year plan charges for the first quarter of 2015 include charges of $12 million for associate severance and idle plant costs related to the closure of one of our manufacturing facilities in Amiens, France and our exit from the farm tire business in EMEA. Rationalization charges in 2016 of $11 million relate to previously announced rationalization plans that had approximately $365 million in charges incurred prior to 2016 and for which approximately $30 million is expected to be incurred in future periods.

In the first quarter of 2016, approximately 200 associates were released under plans initiated in prior years. In total, approximately 500 associates remain to be released under rationalization plans. At March 31, 2016, approximately 800 former associates of the closed Amiens, France manufacturing facility have asserted wrongful termination or other claims against us. Refer to Note 11.

Accelerated depreciation charges for the three months ended March 31, 2016 primarily related to the plan to close our Wolverhampton, U.K. mixing and retreading facility. Accelerated depreciation charges for the three months ended March 31, 2015 related to property and equipment in one of our manufacturing facilities in Amiens, France. Accelerated depreciation charges for all periods were recorded in cost of goods sold (“CGS”).