2.2.0.7 false Restructuring and Long-Lived Asset Impairment Charges 0203 - Disclosure - Restructuring and Long-Lived Asset Impairment Charges true false false false 1 USD false false USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 USDEPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 Shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 $ 2 Restructuring and Long-Lived Asset Impairment Charges [Abstract] 0 usg_RestructuringAndLongLivedAssetImpairmentChargesAbstract usg false na duration Restructuring and Long-Lived Asset Impairment Charges. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string Restructuring and Long-Lived Asset Impairment Charges. false 3 Restructuring and Long-Lived Asset Impairment Charges 1 usg_RestructuringAndLongLivedAssetImpairmentChargesTextBlock usg false na duration Description of restructuring and long-lived asset impairment charges including explanation of reason(s) for the restructuring... false false false false false false false false false false false verboselabel false 1 false false false false 0 0   <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b>3. Restructuring and Long-Lived Asset Impairment Charges</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">As a result of continuing adverse market conditions, we recorded additional restructuring and long-lived asset impairment charges totaling $54 million during the first nine months of 2010. On a segment basis, $40 million of the charges related to North American Gypsum and $14 million to Building Products Distribution. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     Third quarter 2010 restructuring and long-lived asset impairment charges totaled $35 million. These charges included $6 million for lease obligations and $1 million for severance related to prior-period restructuring activities. The charges for the quarter also included $28 million for long-lived asset impairments related to the write-down of the carrying values of machinery, equipment and buildings at the temporarily idled gypsum wallboard production facilities in Baltimore, Md., and Stony Point, N.Y., one of the temporarily idled gypsum wallboard production facilities in Jacksonville, Fla. and the temporarily idled paper production facility in Jacksonville, Fla. The carrying value of the machinery, equipment and buildings exceeded the estimated future undiscounted cash flows for their remaining useful lives due to the extended downturn in our markets and our forecasts regarding the timing and rate of recovery in those markets. </div>   </div>  <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 6pt">     Second quarter 2010 restructuring and long-lived asset impairment charges totaled $7 million and related to the curtailment of operations at a mining facility in Canada, the closure of one distribution center, the closure of an office and warehouse in Europe and continuing charges and adjustments related to prior-period restructuring initiatives. The total amount of the charges included $4 million for severance, $1 million for asset impairments and lease obligations and $2 million for other exit costs. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">     First quarter 2010 restructuring and long-lived asset impairment charges totaled $12 million and related to the closure of four distribution centers, a gypsum wallboard production facility in Southard, Okla., that was permanently closed in April 2010 and a gypsum wallboard production facility in Stony Point, N.Y., that was temporarily idled later in the second quarter of 2010. The total amount of the charges included $5 million for severance, $5 million for asset impairments and lease obligations and $2 million for other exit costs. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt">RESTRUCTURING RESERVES </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">Restructuring reserves totaling $33 million were included in accrued expenses and other liabilities on the condensed consolidated balance sheet as of September 30, 2010. Restructuring-related payments totaled $28 million in the first nine months of 2010. We expect future payments to be approximately $10 million during the remainder of 2010, $14 million in 2011 and $9 million after 2011. All restructuring-related payments in 2010 were funded with cash from operations or cash on hand. We also expect that the future payments will be funded with cash from operations or cash on hand. The restructuring reserve is summarized as follows: </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom"> <td width="40%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Balance</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="10" style="border-bottom: 1px solid #000000">2010 Activity</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Balance</td> <td> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">as of</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Cash</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Asset</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">as of</td> <td> </td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td nowrap="nowrap" align="left"><i>(millions)</i></td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">12/31/09</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Charges</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Payments</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">Impairment</td> <td> </td> <td> </td> <td nowrap="nowrap" align="right" colspan="2">9/30/10</td> <td> </td> </tr>   <tr style="font-size: 1px"> <td colspan="21" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Severance </div></td> <td> </td> <td align="left">$</td> <td align="right">4</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">10</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(12</td> <td nowrap="nowrap">)</td> <td> </td> <td align="left">$</td> <td align="right">—</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">2</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px">Lease obligations </div></td> <td> </td> <td> </td> <td align="right">34</td> <td> </td> <td> </td> <td> </td> <td align="right">7</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(11</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">30</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Asset impairments </div></td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">33</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(33</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px">Other exit costs </div></td> <td> </td> <td> </td> <td align="right">2</td> <td> </td> <td> </td> <td> </td> <td align="right">4</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(5</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">1</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="21" align="left" style="border-top: 1px solid #000000"> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Total </div></td> <td> </td> <td align="left">$</td> <td align="right">40</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">54</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(28</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(33</td> <td nowrap="nowrap">)</td> <td> </td> <td align="left">$</td> <td align="right">33</td> <td> </td> </tr> <tr style="font-size: 1px"> <td colspan="21" align="left" style="border-top: 1px solid #000000"> </td> </tr>  </table> </div> </div>  <!-- Begin Block Tagged Note false false false us-types:textBlockItemType textblock Description of restructuring and long-lived asset impairment charges including explanation of reason(s) for the restructuring activities and asset writedowns. Also, includes information related to restructuring & related payments and changes in the reserve balances. No authoritative reference available. false 1 2 false UnKnown UnKnown UnKnown false true