ÀÖÌìÌÃfun88(ÖйúÇø)¹Ù·½ÍøÕ¾

6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of MarchÌý31, 2013 and DecemberÌý31, 2012, 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 MarchÌý31, 2013 and 2012 by initiative are provided below (dollars in millions):

Ìý

2013 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the three months ended MarchÌý31, 2013, our Polyurethanes segment reversed charges of $4Ìýmillion related to workforce reductions in association with our program to reduce annualized fixed costs by approximately $75Ìýmillion. Our Polyurethanes segment also recorded pension-related settlement charges of $5Ìýmillion related to this program.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the three months ended MarchÌý31, 2013, our Advanced Materials segment recorded charges of $23Ìýmillion primarily related to workforce reductions related to our global transformational change program designed to improve the segment's manufacturing efficiencies, enhance commercial excellence and ensure its long-term global competitiveness. Our Advanced Materials segment also reversed charges of $2Ìýmillion related to this initiative. We expect to incur additional charges of $13Ìýmillion through March 2014, also related to this initiative.

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 three months ended March 2013, our Textile Effects segment recorded charges of $16Ìýmillion for non-cancelable long-term contract termination costs, $4Ìýmillion for decommissioning and $1Ìýmillion for other restructuring and reversed charges of $1Ìýmillion related to workforce reductions associated with this initiative. We expect to incur additional charges of $65Ìýmillion through March 2014, also related to this initiative.

2012 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the three months ended MarchÌý31, 2012, our Polyurethanes segment recorded charges of $5Ìýmillion primarily related to cost reduction programs.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the three months ended MarchÌý31, 2012, our Advanced Materials segment recorded charges of $1Ìýmillion primarily related to the reorganization of our global business structure and 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 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 first quarter of 2012, we recorded a charge of $1Ìýmillion primarily for workforce reductions. In addition, during the three months ended MarchÌý31, 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 three months ended MarchÌý31, 2012, we reversed $12Ìýmillion 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 three months ended MarchÌý31, 2012, our Pigments segment recorded charges of $1Ìýmillion related to the closure of our Grimsby, U.K. plant.