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7. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

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As ofÌý March 31, 2022 and December 31, 2021, accrued restructuring costsÌýby 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 for theÌýthree months ended March 31, 2022 and 2021 are provided below (dollars in millions):

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Restructuring Activities

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Beginning in the first quarter of 2021, Corporate and other segment incurredÌýrestructuring costs related to aÌýrestructuring program to optimize our global approach to leveraging shared services capabilities. In connection with this restructuring program, we recorded restructuring expense of approximately $14Ìýmillion in the three months ended March 31, 2021 primarily related to workforce reductions.ÌýThere were no significant restructuring costs incurred during the three months ended March 31, 2022. We expect to record further restructuring expenses of approximately $2Ìýmillion through 2023.

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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 $1Ìýmillion in the three months ended March 31, 2021. There were no significant restructuring costs incurred during the three months ended March 31, 2022. We expect to record further restructuring expenses of between approximately $1Ìýmillion and $2ÌýmillionÌýthrough the first half of 2022.

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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. There were no significant restructuring costs incurred during both the three months ended March 31, 2022 and 2021. We expect to record further restructuring expenses of approximately $6Ìýmillion through the end of 2023.

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