SUPPLEMENTAL FINANCIAL INFORMATION

The components of property, plant and equipment were as follows:



As of June 30	2017			2016
PROPERTY, PLANT AND EQUIPMENT
Buildings	$	6,943		$	6,885
Machinery and equipment	29,505			29,506
Land	765			769
Construction in progress	2,935			2,706
TOTAL PROPERTY, PLANT AND EQUIPMENT	40,148			39,866
Accumulated depreciation	(20,255		)	(20,481		)
PROPERTY, PLANT AND EQUIPMENT, NET	$	19,893		$	19,385

Selected components of current and noncurrent liabilities were as follows:



As of June 30	2017		2016
ACCRUED AND OTHER LIABILITIES - CURRENT
Marketing and promotion	$	2,792	$	2,820
Compensation expenses	1,344		1,457
Restructuring reserves	277		315
Taxes payable	449		397
Legal and environmental	168		158
Other	1,994		2,302
TOTAL	$	7,024	$	7,449
OTHER NONCURRENT LIABILITIES
Pension benefits	$	5,487	$	6,761
Other postretirement benefits	1,333		1,808
Uncertain tax positions	564		952
Other	870		804
TOTAL	$	8,254	$	10,325

RESTRUCTURING PROGRAM

The Company has historically incurred an ongoing annual level of restructuring-type activities to maintain a competitive cost structure, including manufacturing and workforce optimization. Before-tax costs incurred under the ongoing program have generally ranged from $250 to $500 annually. In fiscal 2012, the Company initiated an incremental restructuring program as part of a productivity and cost savings plan to reduce costs in the areas of supply chain, research and development, marketing and overheads. The productivity and cost savings plan was designed to accelerate cost reductions by streamlining management decision making, manufacturing and other work processes in order to help fund the Company's growth strategy.

The Company incurred $5.6 billion in before-tax restructuring costs over a six year period (from fiscal 2012 through fiscal 2017), including costs incurred as part of the incremental restructuring program. The program included a non-manufacturing overhead enrollment reduction target of approximately 25% - 30% by the end of fiscal year 2017. Through fiscal 2017, the Company reduced non-manufacturing enrollment by approximately 26%. The reductions were enabled by the elimination of duplicate work, simplification through the use of technology and optimization of various functional and business organizations and the Company's global footprint. In addition, the plan included integration of newly acquired companies and the optimization of the supply chain and other manufacturing processes.

In fiscal 2017 the Company announced specific elements of an additional multi-year productivity and cost savings plan to further reduce costs in the areas of supply chain, certain marketing activities and overhead expenses. Over the next two fiscal years (fiscal 2018 and 2019), the Company expects to incur approximately $1.2 billion total before-tax restructuring costs under the plan. This program is expected to result in meaningful additional non-manufacturing enrollment reductions, along with further optimization of the supply chain and other manufacturing processes.

Restructuring costs incurred consist primarily of costs to separate employees, asset-related costs to exit facilities and other costs. The Company incurred total restructuring charges of approximately $754 and $977 for the years ended June 30, 2017 and 2016, respectively. Approximately $137 and $202 of these charges were recorded in SG&A for the years ended June 30, 2017 and 2016, respectively and approximately $593 and $718 of these charges were recorded in Cost of products sold for the years ended June 30, 2017 and 2016, respectively. The remainder of the charges were included in Net earnings from discontinued operations. Of the total costs incurred since the inception of this restructuring program, $2.5 billion were related to separations, $1.8 billion were asset-related and $1.3 billion were related to other restructuring-type costs. The following table presents restructuring activity for the years ended June 30, 2017 and 2016:



Amounts in millions	Separations			Asset-Related Costs			Other			Total
RESERVE JUNE 30, 2015	$	362		$	—		$	27		$	389
Charges	262			432			283			977
Cash spent	(381		)	—			(238		)	(619		)
Charges against assets	—			(432		)	—			(432		)
RESERVE JUNE 30, 2016	243			—			72			315
Charges	206			397			151			754
Cash spent ⁽¹⁾	(221		)	—			(174		)	(395		)
Charges against assets	—			(397		)	—			(397		)
RESERVE JUNE 30, 2017	$	228		$	—		$	49		$	277


⁽¹⁾	Includes liabilities transferred to Coty related to our Beauty Brands divestiture.

Separation Costs

Employee separation charges for the years ended June 30, 2017 and 2016, related to severance packages for approximately 2,120 and 2,770 employees, respectively. For the years ended June 30, 2017 and 2016, these severance packages included approximately 380 and 920 non-manufacturing employees, respectively. The packages were predominantly voluntary and the amounts were calculated based on salary levels and past service periods. Severance costs related to voluntary separations are generally charged to earnings when the employee accepts the offer. Since its inception, the restructuring program has incurred separation charges related to approximately 19,190 employees, of which approximately 9,920 are non-manufacturing overhead personnel.

Asset-Related Costs

Asset-related costs consist of both asset write-downs and accelerated depreciation. Asset write-downs relate to the establishment of a new fair value basis for assets held-for-sale or disposal. These assets were written down to the lower of their current carrying basis or amounts expected to be realized upon disposal, less minor disposal costs. Charges for accelerated depreciation relate to long-lived assets that will be taken out of service prior to the end of their normal service period. These assets relate primarily to manufacturing consolidations and technology standardizations. The asset-related charges will not have a significant impact on future depreciation charges.

Other Costs

Other restructuring-type charges are incurred as a direct result of the restructuring program. Such charges primarily include asset removal and termination of contracts related to supply chain optimization.

Consistent with our historical policies for ongoing restructuring-type activities, the restructuring program charges are funded by and included within Corporate for both management and segment reporting. Accordingly, all of the charges under the program are included within the Corporate reportable segment. However, for informative purposes, the following table summarizes the total restructuring costs related to our reportable segments:



Years ended June 30	2017		2016		2015
Beauty	$	90	$	72	$	63
Grooming	45		42		57
Health Care	15		26		32
Fabric & Home Care	144		250		197
Baby, Feminine & Family Care	231		225		192
Corporate ⁽¹⁾	229		362		527
Total Company	$	754	$	977	$	1,068


⁽¹⁾	Corporate includes costs related to allocated overheads, including charges related to our Sales and Market Operations, Global Business Services and Corporate Functions activities and costs related to discontinued operations from our Batteries and Beauty Brands businesses.