Merck & Co. Inc. | 2013 | FY | 3

The following table summarizes the charges and spending relating to restructuring activities by program:
 
Separation
Costs
 
Accelerated
Depreciation
 
Other
 
Total
 
 
 
 
 
 
 
 
2013 Restructuring Program
 
 
 
 
 
 
 
Restructuring reserves January 1, 2013
$
—

 
$
—

 
$
—

 
$
—

Expenses
866

 
334

 
41

 
1,241

(Payments) receipts, net
(121
)
 
—

 
9

 
(112
)
Non-cash activity
—

 
(334
)
 
(27
)
 
(361
)
Restructuring reserves December 31, 2013 (1)
$
745

 
$
—

 
$
23

 
$
768

 
 
 
 
 
 
 
 
Merger Restructuring Program
 
 
 
 
 
 
 
Restructuring reserves January 1, 2012
$
1,144

 
$
—

 
$
51

 
$
1,195

Expenses
497

 
220

 
234

 
951

(Payments) receipts, net
(942
)
 
—

 
(170
)
 
(1,112
)
Non-cash activity
—

 
(220
)
 
(96
)
 
(316
)
Restructuring reserves December 31, 2012
699

 
—

 
19

 
718

Expenses
481

 
241

 
384

 
1,106

(Payments) receipts, net
(517
)
 
—

 
(258
)
 
(775
)
Non-cash activity
62

 
(241
)
 
(133
)
 
(312
)
Restructuring reserves December 31, 2013 (1)
$
725

 
$
—

 
$
12

 
$
737

 
 
 
 
 
 
 
 
2008 Restructuring Program
 
 
 
 
 
 
 
Restructuring reserves January 1, 2012
$
126

 
$
—

 
$
—

 
$
126

Expenses
(8
)
 
15

 
41

 
48

(Payments) receipts, net
(41
)
 
—

 
(21
)
 
(62
)
Non-cash activity
—

 
(15
)
 
(20
)
 
(35
)
Restructuring reserves December 31, 2012
77

 
—

 
—

 
77

Expenses
34

 
2

 
18

 
54

(Payments) receipts, net
(49
)
 
—

 
(11
)
 
(60
)
Non-cash activity
(62
)
 
(2
)
 
(7
)
 
(71
)
Restructuring reserves December 31, 2013
$
—

 
$
—

 
$
—

 
$
—

(1) 
The cash outlays associated with the 2013 Restructuring Program are expected to be substantially completed by the end of 2015. The cash outlays associated with the Merger Restructuring Program were substantially completed by the end of 2013 with the exception of certain actions, principally manufacturing-related, which are expected to be substantially completed by 2016.

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