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Costs Associated with Rationalization Programs (Tables)
6 Months Ended
Jun. 30, 2020
Restructuring And Related Activities [Abstract]  
Roll-Forward of Liability Balance

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

 

 

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

 

(1)

Charges of $107 million in 2020 exclude net charges of $1 million for benefit plan curtailments and settlements recorded in Rationalizations in the Statement of Operations.

Net Rationalization Charges Included in Income (Loss) Before Income Taxes

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

 

(1)

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