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

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As ofÌý December 31, 2021, 2020 and 2019, 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 by segment and initiative are provided below (dollars in millions):

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Details with respect to cash and noncash restructuring charges from continuing operations by initiative for the years ended December 31, 2021, 2020 and 2019Ìýare provided below (dollars in millions):

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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 $7Ìýmillion for the year ended December 31, 2021, primarily related to workforce reductions and accelerated depreciation, partially offset by a gain on sale of assets of approximately $3Ìýmillion. We expect to record further restructuring expenses of between approximately $3Ìýmillion and $4ÌýmillionÌýthrough the first half of 2022.

Beginning in the second quarter of 2020, our Advanced Materials segment implemented restructuring programs 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, 2021, primarily related to accelerated depreciation. We expect to record further restructuring expenses of approximately $6 million through the end of 2023, primarily related to accelerated depreciation.

2020 Restructuring ActivitiesÌý

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.Ìý

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.

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.

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.

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.

2019 Restructuring Activities

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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