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13. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS (CREDITS)Ìý

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As of December 31, 2020, 2019Ìýand 2018, accrued restructuring costs by type of cost and initiative consisted of the following (dollars in millions):

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

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Details with respect to cash and noncash restructuring charges for the years ended December 31, 2020, 2019Ìýand 2018Ìýby initiative are provided below (dollars in millions):

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2020 Restructuring Activities

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Beginning in the second quarter of 2020, our Polyurethanes segment implemented a restructuring program to reorganize its spray polyurethane foam business to better position this business for efficiencies and growth in coming years. In connection with this restructuring program, we recorded restructuring expense of approximately $9Ìýmillion for the year ended December 31, 2020, primarily related to workforce reductions and accelerated depreciation recorded as restructuring, impairment and plant closing costs. We expect to record additional restructuring expenses of approximately $4 million through 2021.Ìý

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Beginning in the third quarter of 2020, our Polyurethanes segment implemented a restructuring program to optimize its downstream footprint. In connection with this restructuring program, we recorded restructuring expense of approximately $12Ìýmillion for the year ended December 31,Ìý2020, and we expect to record further restructuring expenses of between approximately $15 million and $20 million through 2021.

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Beginning in the second quarter of 2020, our Performance Products segment implemented a restructuring program, primarily related to workforce reductions, in response to the sale of our Chemical Intermediates Businesses to Indorama. In connection with this restructuring program, we recorded restructuring expense of approximately $4Ìýmillion for the year ended December 21,Ìý2020.

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Beginning in the second quarter of 2020, our Advanced Materials segment implemented restructuring programs, primarily related to workforce reductions and accelerated depreciation in connection with the CVC Thermoset Specialties Acquisition,Ìýthe alignment of the segment’s commercial organization and optimization of the segment’s manufacturing processes. In connection with these restructuring programs, we recorded restructuring expense of approximately $10Ìýmillion for the year ended December 31,Ìý2020.

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During 2020, our Textile Effects segment implemented restructuring programs to rationalize and realign structurally across various functions and certain locations within the segment. In connection with these restructuring programs, we recorded restructuring expense of approximately $7Ìýmillion for the year ended December 31,Ìý2020 related primarily to workforce reductions.

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2019 Restructuring Activities

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In September 2011, we initiated a restructuring program in our Textile Effects segment to close its production facilities and business support offices in Basel, Switzerland. In July 2019, we sold the production and business support offices in Basel. Accordingly, during the third quarter of 2019, we received proceeds of $49 million related to this sale and recognized a corresponding gain on disposal of assets of $49 million. This gain was recorded as a credit to restructuring, impairment and plant closing costs during the third quarter of 2019.

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2018 Restructuring Activities

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In 2011, we implemented a significant restructuring of our Textile Effects segment (the “Textile Effects Restructuring Plan�), including the closure of our production facilities and business support offices in Basel, Switzerland. In connection with this plan, we recorded restructuring reserves covering, among other things, a non-cancelable long-term service agreement. In the fourth quarter of 2018, we settled this agreement in exchange for the payment of $10 million, $8 million of which was paid in 2019 and $2 million will be paid in 2023. In connection with this settlement, we reversed the related restructuring reserve and recorded a net credit of $29 million in the fourth quarter of 2018. In addition, during 2018, we recorded a credit of $4 million primarily related to a gain on the sale of land at the Basel, Switzerland site.

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Our Corporate and other segment recorded restructuring expense of $15Ìýmillion in 2018 related to corporate initiatives.