ÀÖÌìÌÃfun88(ÖйúÇø)¹Ù·½ÍøÕ¾

6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of SeptemberÌý30, 2012 and DecemberÌý31, 2011, 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 three and nine months ended SeptemberÌý30, 2012 and 2011 by initiative are provided below (dollars in millions):

Ìý

2012 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2012, our Polyurethanes segment implemented a restructuring program to reduce annualized fixed costs by approximately $75Ìýmillion by the third quarter of 2013. In connection with this program, we recorded restructuring expenses of $37Ìýmillion during the nine months ended SeptemberÌý30, 2012 primarily for workforce reductions. We expect to incur additional charges of approximately $1Ìýmillion relating to this program through September 2013.

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. We expect to incur additional restructuring and plant closing charges, excluding site exit costs, of approximately $19Ìýmillion through DecemberÌý31, 2014. 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.