乐天堂fun88(中国区)官方网站 Corporation Registration of securities issued in business combination transactions

Registration of securities issued in business combination transactions

RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS (Tables)

RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS (Tables)

12 Months Ended

Dec. 31, 2012

RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

听

Accrued restructuring costs by type of cost and initiative

As of December听31, 2012, 2011 and 2010, accrued restructuring, impairment and plant closing costs by type of cost and initiative consisted of the following (dollars in millions):

听	听	Workforce reductions(1)		听	Demolition and decommissioning		听	Non-cancelable lease costs		听	Other restructuring costs		听	Total(2)		听

Accrued liabilities as of January听1, 2010	听	$	60	听	$	2	听	$	2	听	$	11	听	$	75	听
2010 charges for 2005 and prior initiatives	听	听	1	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听
2010 charges for 2008 initiatives	听	听	1	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听
2010 charges for 2009 initiatives	听	听	4	听	听	鈥�	听	听	鈥�	听	听	5	听	听	9	听
2010 charges for 2010 initiatives	听	听	22	听	听	鈥�	听	听	鈥�	听	听	1	听	听	23	听
Reversal of reserves no longer required	听	听	(6	)	听	鈥�	听	听	(1	)	听	鈥�	听	听	(7	)
2010 payments for 2005 and prior initiatives	听	听	(1	)	听	(1	)	听	鈥�	听	听	鈥�	听	听	(2	)
2010 payments for 2006 initiatives	听	听	(3	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(3	)
2010 payments for 2008 initiatives	听	听	(7	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(7	)
2010 payments for 2009 initiatives	听	听	(11	)	听	鈥�	听	听	鈥�	听	听	(5	)	听	(16	)
2010 payments for 2010 initiatives	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	(2	)	听	(3	)
Net activity of discontinued operations	听	听	(26	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(26	)
Foreign currency effect on liability balance	听	听	3	听	听	鈥�	听	听	鈥�	听	听	1	听	听	4	听
听	听	听		听	听		听	听		听	听		听	听		听
Accrued liabilities as of December听31, 2010	听	听	36	听	听	1	听	听	1	听	听	11	听	听	49	听
2011 charges for 2006 and prior initiatives	听	听	1	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听
2011 charges for 2009 initiatives	听	听	1	听	听	鈥�	听	听	鈥�	听	听	6	听	听	7	听
2011 charges for 2010 initiatives	听	听	2	听	听	2	听	听	10	听	听	1	听	听	15	听
2011 charges for 2011 initiatives	听	听	87	听	听	鈥�	听	听	1	听	听	1	听	听	89	听
Reversal of reserves no longer required	听	听	(5	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(5	)
2011 payments for 2006 and prior initiatives	听	听	(1	)	听	鈥�	听	听	(1	)	听	(1	)	听	(3	)
2011 payments for 2008 initiatives	听	听	(2	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(2	)
2011 payments for 2009 initiatives	听	听	(6	)	听	鈥�	听	听	鈥�	听	听	(6	)	听	(12	)
2011 payments for 2010 initiatives	听	听	(17	)	听	(3	)	听	鈥�	听	听	(1	)	听	(21	)
2011 payments for 2011 initiatives	听	听	(13	)	听	鈥�	听	听	鈥�	听	听	(1	)	听	(14	)
Net activity of discontinued operations	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(2	)	听	(2	)
Foreign currency effect on liability balance	听	听	(10	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(10	)
听	听	听		听	听		听	听		听	听		听	听		听
Accrued liabilities as of December听31, 2011	听	听	73	听	听	鈥�	听	听	11	听	听	8	听	听	92	听
2012 charges for 2007 and prior initiatives	听	听	2	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	2	听
2012 charges for 2009 initiatives	听	听	1	听	听	鈥�	听	听	鈥�	听	听	4	听	听	5	听
2012 charges for 2010 initiatives	听	听	2	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	2	听
2012 charges for 2011 initiatives	听	听	4	听	听	5	听	听	鈥�	听	听	6	听	听	15	听
2012 charges for 2012 initiatives	听	听	64	听	听	鈥�	听	听	鈥�	听	听	5	听	听	69	听
Reversal of reserves no longer required	听	听	(15	)	听	鈥�	听	听	鈥�	听	听	(1	)	听	(16	)
2012 payments for 2007 and prior initiatives	听	听	(2	)	听	鈥�	听	听	鈥�	听	听	(1	)	听	(3	)
2012 payments for 2009 initiatives	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	(5	)	听	(6	)
2012 payments for 2010 initiatives	听	听	(3	)	听	鈥�	听	听	(1	)	听	鈥�	听	听	(4	)
2012 payments for 2011 initiatives	听	听	(25	)	听	(6	)	听	(1	)	听	(5	)	听	(37	)
2012 payments for 2012 initiatives	听	听	(12	)	听	鈥�	听	听	鈥�	听	听	(6	)	听	(18	)
Foreign currency effect on liability balance	听	听	2	听	听	1	听	听	鈥�	听	听	1	听	听	4	听
听	听	听		听	听		听	听		听	听		听	听		听
Accrued liabilities as of December听31, 2012	听	$	90	听	$	鈥�	听	$	9	听	$	6	听	$	105	听
听	听	听		听	听		听	听		听	听		听	听		听

(1): The total workforce reduction reserves of $90听million relate to the termination of 831 positions, of which 786 positions had not been terminated as of December听31, 2012.

(2): Accrued liabilities remaining at December听31, 2012 and 2011 by year of initiatives were as follows (dollars in millions):

听	听	December听31,					听

听	听	2012		听	2011		听
2007 initiatives and prior	听	$	2	听	$	2	听
2009 initiatives	听	听	7	听	听	11	听
2010 initiatives	听	听	9	听	听	16	听
2011 initiatives	听	听	34	听	听	63	听
2012 initiatives	听	听	53	听	听	鈥�	听
听	听	听		听	听		听
Total	听	$	105	听	$	92	听
听	听	听		听	听		听

Accrued restructuring costs by type of initiative

(2): Accrued liabilities remaining at December听31, 2012 and 2011 by year of initiatives were as follows (dollars in millions):

听	听	December听31,					听

听	听	2012		听	2011		听
2007 initiatives and prior	听	$	2	听	$	2	听
2009 initiatives	听	听	7	听	听	11	听
2010 initiatives	听	听	9	听	听	16	听
2011 initiatives	听	听	34	听	听	63	听
2012 initiatives	听	听	53	听	听	鈥�	听
听	听	听		听	听		听
Total	听	$	105	听	$	92	听
听	听	听		听	听		听

Details with respect to reserves for restructuring, impairment and plant closing costs, provided by segment and initiative

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

听	听	Polyurethanes		听	Performance Products		听	Advanced Materials		听	Textile Effects		听	Pigments		听	Discontinued Operations		听	Corporate & Other		听	Total		听

Accrued liabilities as of January听1, 2010	听	$	2	听	$	鈥�	听	$	7	听	$	17	听	$	11	听	$	34	听	$	4	听	$	75	听
2010 charges for 2005 initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听	听	鈥�	听	听	鈥�	听	听	1	听
2010 charges for 2008 initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听
2010 charges for 2009 initiatives	听	听	鈥�	听	听	鈥�	听	听	1	听	听	鈥�	听	听	8	听	听	鈥�	听	听	鈥�	听	听	9	听
2010 charges for 2010 initiatives	听	听	鈥�	听	听	2	听	听	鈥�	听	听	15	听	听	鈥�	听	听	鈥�	听	听	6	听	听	23	听
Reversal of reserves no longer required	听	听	鈥�	听	听	鈥�	听	听	(3	)	听	(1	)	听	(2	)	听	鈥�	听	听	(1	)	听	(7	)
2010 payments for 2005 initiatives	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	(2	)
2010 payments for 2006 initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(3	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(3	)
2010 payments for 2008 initiatives	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	(5	)	听	(1	)	听	鈥�	听	听	鈥�	听	听	(7	)
2010 payments for 2009 initiatives	听	听	鈥�	听	听	鈥�	听	听	(3	)	听	(2	)	听	(8	)	听	鈥�	听	听	(3	)	听	(16	)
2010 payments for 2010 initiatives	听	听	鈥�	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(2	)	听	(3	)
Net activity of discontinued operations	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(26	)	听	鈥�	听	听	(26	)
Foreign currency effect on liability balance	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	3	听	听	鈥�	听	听	鈥�	听	听	1	听	听	4	听
听	听	听		听	听		听	听		听	听		听	听		听	听		听	听		听	听		听
Accrued liabilities as of December听31, 2010	听	听	鈥�	听	听	1	听	听	2	听	听	25	听	听	8	听	听	8	听	听	5	听	听	49	听
2011 charges for 2006 and prior initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听
2011 charges for 2009 Initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	7	听	听	鈥�	听	听	鈥�	听	听	7	听
2011 charges for 2010 Initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	13	听	听	鈥�	听	听	鈥�	听	听	2	听	听	15	听
2011 charges for 2011 Initiatives	听	听	鈥�	听	听	鈥�	听	听	21	听	听	65	听	听	3	听	听	鈥�	听	听	鈥�	听	听	89	听
Reversal of reserves no longer required	听	听	鈥�	听	听	鈥�	听	听	(1	)	听	(4	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(5	)
2011 payments for 2006 and prior initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(2	)	听	(1	)	听	鈥�	听	听	鈥�	听	听	(3	)
2011 payments for 2008 Initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(1	)	听	(1	)	听	鈥�	听	听	鈥�	听	听	(2	)
2011 payments for 2009 Initiatives	听	听	鈥�	听	听	鈥�	听	听	(1	)	听	鈥�	听	听	(11	)	听	鈥�	听	听	鈥�	听	听	(12	)
2011 payments for 2010 Initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(15	)	听	鈥�	听	听	鈥�	听	听	(6	)	听	(21	)
2011 payments for 2011 Initiatives	听	听	鈥�	听	听	鈥�	听	听	(7	)	听	(5	)	听	(2	)	听	鈥�	听	听	鈥�	听	听	(14	)
Net activity of discontinued operations	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(2	)	听	鈥�	听	听	(2	)
Foreign currency effect on liability balance	听	听	鈥�	听	听	鈥�	听	听	(2	)	听	(8	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(10	)
听	听	听		听	听		听	听		听	听		听	听		听	听		听	听		听	听		听
Accrued liabilities as of December听31, 2011	听	听	鈥�	听	听	1	听	听	12	听	听	69	听	听	3	听	听	6	听	听	1	听	听	92	听
2012 charges for 2007 and prior initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	2	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	2	听
2012 charges for 2009 Initiatives	听	听	鈥�	听	听	鈥�	听	听	1	听	听	鈥�	听	听	4	听	听	鈥�	听	听	鈥�	听	听	5	听
2012 charges for 2010 Initiatives	听	听	鈥�	听	听	1	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听	听	2	听
2012 charges for 2011 Initiatives	听	听	鈥�	听	听	鈥�	听	听	3	听	听	12	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	15	听
2012 charges for 2012 Initiatives	听	听	38	听	听	鈥�	听	听	30	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	1	听	听	69	听
Reversal of reserves no longer required	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(16	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(16	)
2012 payments for 2007 and prior initiatives	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(3	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(3	)
2012 payments for 2009 Initiatives	听	听	鈥�	听	听	鈥�	听	听	(1	)	听	鈥�	听	听	(5	)	听	鈥�	听	听	鈥�	听	听	(6	)
2012 payments for 2010 Initiatives	听	听	鈥�	听	听	(2	)	听	鈥�	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	(1	)	听	(4	)
2012 payments for 2011 Initiatives	听	听	鈥�	听	听	鈥�	听	听	(14	)	听	(23	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(37	)
2012 payments for 2012 Initiatives	听	听	(12	)	听	鈥�	听	听	(6	)	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	(18	)
Foreign currency effect on liability balance	听	听	1	听	听	鈥�	听	听	2	听	听	2	听	听	(1	)	听	鈥�	听	听	鈥�	听	听	4	听
听	听	听		听	听		听	听		听	听		听	听		听	听		听	听		听	听		听
Accrued liabilities as of December听31, 2012	听	$	27	听	$	鈥�	听	$	27	听	$	42	听	$	1	听	$	6	听	$	2	听	$	105	听
听	听	听		听	听		听	听		听	听		听	听		听	听		听	听		听	听		听
Current portion of restructuring reserves	听	$	27	听	$	鈥�	听	$	26	听	$	31	听	$	1	听	$	6	听	$	2	听	$	93	听
Long-term portion of restructuring reserve	听	听	鈥�	听	听	鈥�	听	听	1	听	听	11	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	12	听
Estimated additional future charges for current restructuring projects	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听	听
Estimated additional charges within one year	听	$	3	听	$	鈥�	听	$	17	听	$	80	听	$	鈥�	听	$	鈥�	听	$	鈥�	听	$	100	听
Estimated additional charges beyond one year	听	听	鈥�	听	听	鈥�	听	听	2	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	鈥�	听	听	2	听

Cash and non-cash restructuring charges by initiative

Details with respect to cash and noncash restructuring charges for the years ended December听31, 2012, 2011 and 2010 by initiative are provided below (dollars in millions):


Cash charges:	听	听	听	听
2012 charges for 2007 and prior initiatives	听	$	2	听
2012 charges for 2009 initiatives	听	听	5	听
2012 charges for 2010 initiatives	听	听	2	听
2012 charges for 2011 initiatives	听	听	15	听
2012 charges for 2012 initiatives	听	听	69	听
Reversal of reserves no longer required	听	听	(16	)
Non-cash charges	听	听	15	听
听	听	听		听
Total 2012 Restructuring, Impairment and Plant Closing Costs	听	$	92	听
听	听	听		听
Cash charges:	听	听	听	听
2011 charges for 2006 and prior initiatives	听	$	1	听
2011 charges for 2009 initiatives	听	听	7	听
2011 charges for 2010 initiatives	听	听	15	听
2011 charges for 2011 initiatives	听	听	89	听
Reversal of reserves no longer required	听	听	(5	)
Non-cash charges	听	听	60	听
听	听	听		听
Total 2011 Restructuring, Impairment and Plant Closing Costs	听	$	167	听
听	听	听		听
Cash charges:	听	听	听	听
2010 charges for 2005 and prior initiatives	听	$	1	听
2010 charges for 2008 initiatives	听	听	1	听
2010 charges for 2009 initiatives	听	听	9	听
2010 charges for 2010 initiatives	听	听	23	听
Reversal of reserves no longer required	听	听	(7	)
Non-cash charges	听	听	2	听
听	听	听		听
Total 2010 Restructuring, Impairment and Plant Closing Costs	听	$	29	听
听	听	听		听

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References + Details