2.2.0.25falsefalse0202 - Disclosure - Restructuring and Long-Lived Asset Impairment Chargestruefalsefalse1falsefalseUSDfalsefalse1/1/2011 - 3/31/2011 USD ($) USD ($) / shares $Jan-01-2011_Mar-31-2011http://www.sec.gov/CIK0000757011duration2011-01-01T00:00:002011-03-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170USDEPSDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2true0usg_RestructuringAndLongLivedAssetImpairmentChargesAbstractusgfalsenadurationRestructuring and Long-Lived Asset Impairment Charges.falsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringRestructuring and Long-Lived Asset Impairment Charges.falsefalseRestructuring and Long-Lived Asset Impairment Charges [Abstract]3false0usg_RestructuringAndLongLivedAssetImpairmentChargesTextBlockusgfalsenadurationDescription of restructuring and long-lived asset impairment charges including explanation of reason(s) for the restructuring...falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00  <div align="left" style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b>2. 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 restructuring and long-lived asset impairment charges totaling $9 million during the first quarter of 2011. These charges included $4 million for severance related to our salaried workforce reduction program announced during the fourth quarter of 2010 and a 2011 cost reduction initiative for L&W Supply Corporation, $1 million for long-lived asset impairment related to an asset that was written down to its net realizable value, $1 million for lease obligations, and $3 million for exit costs related to production facilities closed in 2010 and 2009. On a segment basis, $7 million of the charges related to North American Gypsum, $1 million to Building Products Distribution and $1 million to Corporate. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt">RESTRUCTURING RESERVES<br /><br style="font-size: 6pt" /> Restructuring reserves totaling $39 million were included in accrued expenses and other liabilities on the condensed consolidated balance sheet as of March 31, 2011. Total cash payments charged against the restructuring reserve in the first quarter of 2011 amounted to $18 million. We expect future payments to be approximately $23 million during the remainder of 2011, $7 million in 2012 and $9 million after 2012. All restructuring-related payments in the first quarter of 2011 were funded with cash on hand. We 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">2011 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">12/31/10</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">3/31/11</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">11</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">4</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(9</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">6</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">29</td> <td> </td> <td> </td> <td> </td> <td align="right">1</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">25</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">1</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">(1</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">9</td> <td> </td> <td> </td> <td> </td> <td align="right">3</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(4</td> <td nowrap="nowrap">)</td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">8</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">$</td> <td align="right">49</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">9</td> <td> </td> <td> </td> <td nowrap="nowrap" align="left">$</td> <td align="right">(18</td> <td nowrap="nowrap">)</td> <td> </td> <td align="left">$</td> <td align="right">(1</td> <td nowrap="nowrap">)</td> <td> </td> <td align="left">$</td> <td align="right">39</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 align="left" style="font-size: 10pt; margin-top: 6pt">     During the first quarter of 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 in June 2010. The charges included $5 million for severance, $5 million for asset impairments and lease obligations and $2 million for other exit costs. </div> </div>  <!-- Begin Block Tagged NotefalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescription 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.falsefalseRestructuring and Long-Lived Asset Impairment Charges12Restructuring and Long-Lived Asset Impairment ChargesUnKnownUnKnownUnKnownUnKnownfalsetrue