2014: During 2014, total restructuring and other charges of $846 million before taxes ($518 million after taxes) were recorded. These charges included:



In millions	Before-Tax Charges		After-Tax Charges
Early debt extinguishment costs (see Note 13)	$	276	$	169
Courtland mill shutdown (a)	554		338
Other (b)	16		11
Total	$	846	$	518

(a) Includes $464 million of accelerated depreciation, $24 million of inventory impairment charges, $26 million of severance charges and $40 million of other charges which are recorded in the Printing Papers segment.

(b) Includes $15 million of severance charges.

Included in the $846 million of organization restructuring and other charges is $41 million of severance charges.

The following table presents a rollforward of the severance and other costs for approximately 957 employees included in the 2014 restructuring charges.



In millions	Severance and Other
Additions and adjustments	$	41
Cash payments in 2014	(29		)
Balance, December 31, 2014	$	12

As of December 31, 2014, 788 employees had left the Company under these programs.

2013: During 2013, total restructuring and other charges of $156 million before taxes ($98 million after taxes) were recorded. These charges included:



In millions	Before-Tax Charges			After-Tax Charges
Early debt extinguishment costs (see Note 13)	$	25		$	16
Courtland mill shutdown (a)	118			72
Box plant closures	(13		)	(8		)
Augusta paper machine shutdown (b)	45			28
Insurance reimbursements	(30		)	(19		)
Other (c)	11			9
Total	$	156		$	98

(a) Includes $73 million of accelerated depreciation and other non-cash charges, $42 million of severance charges and $3 million of other charges which are recorded in the Printing Papers segment. During 2013, the Company accelerated depreciation for certain Courtland assets, and diligently evaluated certain other assets for possible alternative uses by one of our other businesses. The net book value of these assets at December 31, 2013 was approximately $470 million.

(b) Includes $39 million of accelerated depreciation charges, $2 million of severance charges and $4 million of other charges which are recorded in the Consumer Packaging segment.

Included in the $156 million of organization restructuring and other charges is $46 million of severance charges.

The following table presents a rollforward of the severance and other costs for approximately 1,384 employees included in the 2013 restructuring charges.



In millions	Severance and Other
Additions and adjustments	$	46
Cash payments in 2013	(5		)
Cash payments in 2014	(41		)
Balance, December 31, 2014	$	—

As of December 31, 2014, all of these employees had left the Company under these programs.

2012: During 2012, total restructuring and other charges of $65 million before taxes ($46 million after taxes) were recorded. These charges included:



In millions	Before-Tax Charges		After-Tax Charges
Early debt extinguishment costs (see Note 13)	$	48	$	30
EMEA packaging restructuring (a)	17		12
Other	—		4
Total	$	65	$	46

(a) Includes $17 million of severance charges.

Included in the $65 million of organizational restructuring and other charges is $17 million of severance charges.

The following table presents a rollforward of the severance and other costs for approximately 366 employees included in the 2012 restructuring charges:



In millions	Severance and Other
Additions and adjustments	$	17
Cash payments in 2012	(3		)
Cash payments in 2013	(4		)
Cash payments in 2014	(6		)
Balance, December 31, 2014	$	4

As of December 31, 2014, 300 employees had left the Company under these programs.

ALTERNATIVE FUEL MIXTURE TAX CREDIT

On July 19, 2011 the Company filed an amended 2009 tax return claiming alternative fuel mixture tax credits as non-taxable income. The amended position has been accepted by the Internal Revenue Service (IRS) in the closing of the IRS tax audit for the years 2006 - 2009. As a result, during 2013, the Company recognized an income tax benefit of $753 million related to the non-taxability of the alternative fuel mixture tax credits.