The activity in the accrued balances and the non-cash charges and credits incurred in relation to restructuring and other cost reduction programs during the years ended December 31, 2016 and December 31, 2015 and recorded in the restructuring and other charges line in the Consolidated Statements of Operations are as follows:
|
| | | | | | | | | | | | | | | | | | | | |
(in millions) | | Employee Related Costs | | Pension and Other Benefits Charges | | Exit Costs | | Non-cash Charges | | Total |
Balance at December 31, 2014 | | $ | 5 |
| | $ | — |
| | $ | — |
| | $ | — |
| | $ | 5 |
|
| | | | | | | | | | |
Additional charges | | 77 |
| | 18 |
| | 122 |
| (a) | 126 |
| (b) | 343 |
|
Cash payments/utilization | | (19 | ) | | (18 | ) | | (9 | ) | | (126 | ) | | (172 | ) |
Other adjustments and reclasses | | (15 | ) | | — |
| | (6 | ) | | — |
| | (21 | ) |
| | | | | | | | | | |
Balance at December 31, 2015 | | $ | 48 |
| | $ | — |
| | $ | 107 |
| | $ | — |
| | $ | 155 |
|
| | | | | | | | | | |
Additional charges | | 24 |
| | — |
| | — |
|
| 124 |
| (c) | 148 |
|
Cash payments/utilization | | (40 | ) | | — |
| | (39 | ) | | (124 | ) | | (203 | ) |
Other adjustments and reclasses | | (18 | ) | | — |
| | (8 | ) | | — |
| | (26 | ) |
| | | | | | | | | | |
Balance at December 31, 2016 | | $ | 14 |
| | $ | — |
| | $ | 60 |
| | $ | — |
| | $ | 74 |
|
(a) Primarily environmental costs and charges associated with take or pay contracts.
(b) Charges are primarily related to asset impairments and accelerated depreciation associated with the permanent shutdown of
the Fairfield Flat-Rolled Operations and the cokemaking operations at Gary Works and Granite City Works.
(c) Charges are primarily related to the write down of inventory and assets associated with the permanent shutdown of the Lorain #4 and Lone Star #1 pipe mills and Bellville Operations within our Tubular segment.