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6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of SeptemberÌý30, 2013 and DecemberÌý31, 2012, accrued restructuring costs by type of cost and initiative consisted of the following (dollars in millions):

ÌýÌýÌýÌýÌýÌýÌýÌýDetails with respect to our reserves for restructuring, impairment and plant closing costs are provided below by segment and initiative (dollars in millions):

ÌýÌýÌýÌýÌýÌýÌýÌýDetails with respect to cash and noncash restructuring charges for the periods ended SeptemberÌý30, 2013 and 2012 by initiative are provided below (dollars in millions):

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2013 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Polyurethanes segment recorded charges of $3Ìýmillion and reversed charges of $7Ìýmillion related to workforce reductions in association with our program to reduce annualized fixed costs. Our Polyurethanes segment also recorded pension-related settlement charges of $7Ìýmillion related to this program. We expect to incur additional charges of $1Ìýmillion through September 2014 related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Performance Products segment recorded charges of $12Ìýmillion related primarily to workforce reductions in association with plans to refocus our surfactants business in Europe and $5Ìýmillion primarily related to workforce reductions in our Australian operation.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Advanced Materials segment recorded charges of $33Ìýmillion primarily related to workforce reductions in association with our global transformational change program designed to improve the segment's manufacturing efficiencies, enhance commercial excellence and improve its long-term global competitiveness. Our Advanced Materials segment also recorded $1Ìýmillion noncash charges for asset impairments and reversed charges of $4Ìýmillion related to this initiative. We expect to incur additional charges of $4Ìýmillion through March 2014, also related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýOn SeptemberÌý27, 2011, we announced plans to implement a significant restructuring of our Textile Effects business, including the closure of our production facilities and business support offices in Basel, Switzerland, as part of an ongoing strategic program aimed at improving the Textile Effects segment's long-term global competitiveness. In connection with this plan, during the nine months ended SeptemberÌý30, 2013, our Textile Effects segment recorded charges of $35Ìýmillion for the early termination of long-term fixed cost contracts, $10Ìýmillion for decommissioning, $2Ìýmillion for other restructuring and $1Ìýmillion for workforce reductions, as well as recorded a $6Ìýmillion noncash charge for a pension settlement loss. In addition, during the nine months ended SeptemberÌý30, 2013, we reversed charges of $4Ìýmillion related to workforce reductions and reversed $4Ìýmillion of reserves that were no longer required for long-term fixed cost contracts in relation to our consolidation of manufacturing activities and processes at our site in Basel, Switzerland. We expect to incur additional charges of $25Ìýmillion through March 2014 also related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Pigments segment recorded charges of $3Ìýmillion primarily related to the closure of our Grimsby, U.K. plant.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Corporate and other segment recorded charges of $11Ìýmillion primarily related to workforce reductions in association with a reorganization of our global information technology organization.

2012 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2012, our Polyurethanes segment implemented a restructuring program to reduce annualized fixed costs. In connection with this program, we recorded restructuring expenses of $37Ìýmillion during the nine months ended SeptemberÌý30, 2012 primarily for workforce reductions.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2012, our Advanced Materials segment recorded charges of $6Ìýmillion primarily related to the reorganization of our global business structure, the relocation of our divisional headquarters from Basel, Switzerland to The Woodlands, Texas and a redesign of our planning process focused on inventory reduction. In connection with the restructuring in Switzerland, we recorded a $3Ìýmillion noncash charge related to a pension settlement loss.

ÌýÌýÌýÌýÌýÌýÌýÌýOn SeptemberÌý27, 2011, we announced plans to implement a significant restructuring of our Textile Effects segment, including the closure of our production facilities and business support offices in Basel, Switzerland, as part of an ongoing strategic program aimed at improving the Textile Effects segment's long-term global competitiveness. In connection with this plan, during the nine months ended SeptemberÌý30, 2012, we recorded charges of $5Ìýmillion and a $2Ìýmillion noncash charge for asset impairments and a $5Ìýmillion noncash charge for a pension settlement loss. In addition, during the nine months ended SeptemberÌý30, 2012, our Textile Effects segment recorded charges of $3Ìýmillion primarily related to the closure of our St.ÌýFons, France facility and a global transfer pricing initiative. Also during the nine months ended SeptemberÌý30, 2012, we reversed $14Ìýmillion of reserves that were no longer required for workforce reductions at our production facility in Langweid, Germany, the consolidation of manufacturing activities and processes at our site in Basel, Switzerland and closure of our production facilities in Basel, Switzerland.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2012, our Pigments segment recorded charges of $4Ìýmillion related to the closure of our Grimsby, U.K. plant.