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

The following table presents a roll-forward of the liability balance between periods:


	Associate-
(In millions)	Related Costs			Other Costs			Total
Balance at December 31, 2020	$	200		$	—		$	200
2021 Charges		51			31			82
Incurred, net of foreign currency translation of $(6) million and $0 million, respectively		(137	)		(31	)		(168	)
Reversed to the Statement of Operations		(1	)		—			(1	)
Balance at September 30, 2021	$	113		$	—		$	113

During the first quarter of 2021, we approved a plan primarily designed to reduce SAG in Europe, Middle East and Africa (“EMEA”). We have $19 million accrued related to this plan at September 30, 2021, which is expected to be substantially paid within the next twelve months.

During the first quarter of 2021, we increased by $32 million the estimated total cost of our previously announced plan to permanently close our Gadsden, Alabama tire manufacturing facility (“Gadsden”), primarily to reflect our decision to transfer additional machinery and equipment from Gadsden to other tire manufacturing facilities. We have $19 million accrued at September 30, 2021 related to this plan, which is expected to be substantially paid within the next twelve months. During the first half of 2021, we increased by $29 million the estimated total cost of our previously announced plan to modernize two of our tire manufacturing facilities in Germany, primarily to increase expected associate severance costs based on the actual payout history and the mix of associates electing lump sum vs. annuity settlements. We have $36 million accrued at September 30, 2021 related to this plan, which is expected to be substantially paid through 2022.

The remainder of the accrual balance at September 30, 2021 is expected to be substantially utilized in the next 12 months and includes $11 million related to global plans to reduce SAG headcount, $6 million related to the closed Amiens, France tire manufacturing facility, $5 million related to plans to reduce manufacturing headcount and improve operating efficiency in EMEA, and $4 million related to a plan primarily to offer voluntary buy-outs to certain associates at Gadsden.

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


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In millions)	2021		2020		2021		2020
Current Year Plans
Associate Severance and Other Related Costs	$	—	$	6	$	20	$	72
Benefit Plan Curtailments/Settlements/Termination Benefits		—		2		—		7
Other Exit Costs		—		5		—		7
Current Year Plans - Net Charges	$	—	$	13	$	20	$	86

Prior Year Plans
Associate Severance and Other Related Costs	$	2	$	10	$	30	$	43
Benefit Plan Curtailments/Settlements/Termination Benefits		—		—		—		(4	)
Other Exit Costs		11		2		31		8
Prior Year Plans - Net Charges	$	13	$	12	$	61	$	47
Total Net Charges	$	13	$	25	$	81	$	133
Asset Write-off and Accelerated Depreciation Charges(1)	$	1	$	4	$	1	$	94

(1)

Asset write-off and accelerated depreciation charges for the nine months ended September 30, 2020 are primarily related to the permanent closure of Gadsden.

Substantially all of the new charges for the three and nine months ended September 30, 2021 and 2020 related to future cash outflows. Net current year plan charges for the nine months ended September 30, 2021 primarily related to a plan to reduce SAG headcount in EMEA. Net current year plan charges for the three and nine months ended September 30, 2020 primarily related to the permanent closure of Gadsden, including pension settlement and termination benefits of $2 million and $7 million, respectively, for one of our defined benefit pension plans.

Net prior year plan charges for the three and nine months ended September 30, 2021 included $11 million and $28 million, respectively, related to Gadsden, $2 million and $24 million, respectively, related to the modernization of two of our tire manufacturing facilities in Germany, and $1 million and $9 million, respectively, related to various plans to reduce manufacturing headcount and improve operating efficiency in EMEA. Net prior year plan charges for the three and nine months ended September 30, 2020 included $5 million and $30 million, respectively, related to additional termination benefits for associates at the closed Amiens, France tire manufacturing facility. Refer to Note to the Consolidated Financial Statements No. 13, Commitments and Contingent Liabilities. In addition, net prior year plan charges for the three and nine months ended September 30, 2020 included $4 million and $11 million, respectively, related to the plan to modernize two of our tire manufacturing facilities in Germany. Net prior year plan charges for the nine months ended September 30, 2020 also included $4 million related to the plan primarily to offer voluntary buy-outs to certain associates at Gadsden and a curtailment credit of $4 million for a postretirement benefit plan related to the exit of employees under an approved rationalization plan.

Ongoing rationalization plans had approximately $740 million in charges incurred prior to 2021 and approximately $60 million is expected to be incurred in future periods.

Approximately 60 associates will be released under new plans initiated in 2021. In the first nine months of 2021, approximately 250 associates were released under plans initiated in prior years. Approximately 250 associates remain to be released under all ongoing rationalization plans.