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 associate headcount.

	Associate-
(In millions)	Related Costs			Other Costs			Total
Balance at December 31, 2019	$	220		$	—		$	220
2020 Charges⁽¹⁾		99			8			107
Incurred, net of foreign currency translation of ($1) million and $0 million, respectively		(94	)		(8	)		(102	)
Balance at June 30, 2020	$	225		$	—		$	225

On April 17, 2020, we reached a tentative bargaining agreement and subsequently approved a plan to permanently close our Gadsden, Alabama manufacturing facility (“Gadsden”) as part of our strategy to strengthen the competitiveness of our

manufacturing footprint by curtailing production of tires for declining, less profitable segments of the tire market. The plan, which was approved by the membership of the local union on May 1, 2020, will result in approximately 470 job reductions. We have $51 million accrued related to this plan at June 30, 2020, which is expected to be substantially paid through 2021.

During the first quarter of 2019, we approved a plan to modernize two of our tire manufacturing facilities in Germany. We have $96 million accrued related to this plan at June 30, 2020, which is expected to be substantially paid through 2022.

The remainder of the accrual balance at June 30, 2020 is expected to be substantially utilized in the next 12 months and includes $27 million related to the closed Amiens, France manufacturing facility, $16 million related to plans to reduce manufacturing headcount and improve operating efficiency in Europe, Middle East and Africa ("EMEA"), $13 million related to global plans to reduce Selling, Administrative and General Expense (“SAG”) headcount, $9 million related to a plan primarily to offer voluntary buy-outs to certain associates at Gadsden and $4 million related to a plan to reduce manufacturing headcount and improve operating efficiency in Americas.

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

	Three Months Ended					Six Months Ended
	June 30,					June 30,
(In millions)	2020		2019			2020			2019
Current Year Plans
Associate Severance and Other Related Costs	$	64	$	—		$	66		$	98
Benefit Plan Termination Benefits		5		—			5			1
Other Exit Costs		2		3			2			4
Current Year Plans - Net Charges	$	71	$	3		$	73		$	103

Prior Year Plans
Associate Severance and Other Related Costs	$	27	$	—		$	33		$	—
Benefit Plan Termination Benefits		—		(1	)		(4	)		(1	)
Other Exit Costs		1		2			6			5
Prior Year Plans - Net Charges		28		1			35			4
Total Net Charges	$	99	$	4		$	108		$	107
Asset Write-off and Accelerated Depreciation Charges⁽¹⁾	$	86	$	1		$	90		$	1

Substantially all of the new charges for the three and six months ended June 30, 2020 and 2019 related to future cash outflows. Current year plan charges for the three and six months ended June 30, 2020 primarily related to the permanent closure of Gadsden, including a $5 million termination charge for one of our defined benefit pension plans. Net current year plan charges for the three and six months ended June 30, 2019 included $1 million and $94 million, respectively, related to a plan to modernize two of our tire manufacturing facilities in Germany and $2 million and $9 million, respectively, related to a plan to reduce manufacturing headcount and improve operating efficiency in Americas.

Net prior year plan charges for the three and six months ended June 30, 2020 included $25 million related to additional termination benefits for associates at the closed Amiens, France manufacturing facility. Refer to Note to the Consolidated Financial Statements No. 14, Commitments and Contingent Liabilities. In addition, net prior year plan charges for the six months ended June 30, 2020 included $6 million related to a plan to modernize two of our tire manufacturing facilities in Germany and $4 million related to a plan primarily to offer voluntary buy-outs to certain associates at Gadsden. Net prior year plan charges for the six months ended June 30, 2020 also included a curtailment credit of $4 million for a postretirement benefit plan related to the exit of employees under an approved rationalization plan. Net prior year plan charges for the three and six months ended June 30, 2019 primarily related to EMEA manufacturing plans. Net prior year plan charges for the six months ended June 30, 2019 also included reversals of $2 million for actions no longer needed for their originally intended purposes.

Ongoing rationalization plans had approximately $930 million in charges incurred prior to 2020 and approximately $100 million is expected to be incurred in future periods.

Approximately 550 associates will be released under new plans initiated in 2020, of which approximately 400 were released through June 30, 2020. In the first six months of 2020, approximately 850 associates were released under plans initiated in prior years. Approximately 750 associates remain to be released under all ongoing rationalization plans.