ÀÖÌìÌÃfun88(ÖйúÇø)¹Ù·½ÍøÕ¾

6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of SeptemberÌý30, 2011 and DecemberÌý31, 2010, 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 non-cash restructuring charges for the periods ended SeptemberÌý30, 2011 and 2010 by initiative are provided below (dollars in millions):

Ìý

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2011, our Advanced Materials segment recorded net charges of $27Ìýmillion primarily related to the reorganization of our global business structure. We expect to incur additional charges of $1Ìýmillion through DecemberÌý31, 2012, related to the relocation of our divisional headquarters from Basel, Switzerland to The Woodlands, Texas.

ÌýÌýÌýÌýÌýÌýÌýÌýOn SeptemberÌý27, 2011, we announced plans to implement a significant restructuring of our Textile Effects business, including a potential 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 business' long-term global competitiveness. Those plans are currently subject to employee consultation and accordingly provisional in nature. In connection with this plan, during the third quarter of 2011, we recorded a charge of $73Ìýmillion for probable workforce reduction and $53Ìýmillion for the impairment of long-lived assets at our Basel, Switzerland manufacturing facility. For purposes of calculating the impairment charge, the fair value of the Basel, Switzerland manufacturing facility was based on the discounted cash flows of that facility. We expect to incur additional restructuring and plant closing charges of approximately $31Ìýmillion through 2013. In addition, during the nine months ended SeptemberÌý30, 2011, our Textile Effects segment recorded charges of $10Ìýmillion of which $5Ìýmillion related to simplification of the commercial organization and optimization of our distribution network, $2Ìýmillion related to non-workforce reductions incurred for the consolidation of our Switzerland manufacturing facilities, and $2Ìýmillion related to the consolidation of our North Carolina sites. We reversed charges of $3Ìýmillion for workforce reductions at our production facility in Langweid, Germany and the consolidation of manufacturing activities and processes at our site in Basel, Switzerland because these changes were no longer required.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2011, our Pigments segment recorded charges of $9Ìýmillion of which $5Ìýmillion related to the closure of our Grimsby, U.K. plant and $3Ìýmillion related to workforce reductions at our Umbogintwini, South Africa plant. We expect to incur additional charges of $3Ìýmillion through DecemberÌý31, 2012, primarily related to the closure of our Grimsby, U.K. plant.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2011, we recorded charges of $2Ìýmillion in Corporate and other primarily related to workforce reductions in connection with a reorganization and regional consolidation of our transactional accounting activities.