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11. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2013, 2012 and 2011, accrued restructuring, impairment and plant closing 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 noncash restructuring charges for the years ended DecemberÌý31, 2013, 2012 and 2011 by initiative are provided below (dollars in millions):

2013 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2012, our Polyurethanes segment began implementing a restructuring program to reduce annualized fixed costs. As of DecemberÌý31, 2013, our Polyurethanes segment restructuring reserve consisted of $9Ìýmillion related to this program. In connection with this program, we recorded charges of $5Ìýmillion and reversed charges of $9Ìýmillion during 2013 primarily for workforce reductions. Our Polyurethanes segment also recorded pension-related charges of $6Ìýmillion during 2013 related to this program.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2013, our Performance Products segment implemented a restructuring program to refocus our surfactants business in Europe. As of DecemberÌý31, 2013, our Performance Products segment restructuring reserve consisted of $10Ìýmillion related to this program. In connection with this program, we recorded charges of $13Ìýmillion during 2013 primarily related to workforce reductions. Additionally, we recorded charges of $5Ìýmillion during 2013 primarily related to workforce reductions in our Australian operation.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the fourth quarter of 2012, our Advanced Materials segment began implementing a global transformational change program, subject to consultation with relevant employee representatives, designed to improve the segment's manufacturing efficiencies, enhance commercial excellence and improve its long-term global competitiveness. As of DecemberÌý31, 2013, our Advanced Materials segment restructuring reserve consisted of $12Ìýmillion primarily related to this program. During 2013, we recorded charges of $38Ìýmillion and noncash charges of $4Ìýmillion and reversed charges of $8Ìýmillion.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2011, our Textile Effects segment began implementing a significant restructuring program, 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 segment's long-term global competitiveness. In connection with this program, during 2013, our Textile Effects segment recorded charges of $53Ìýmillion for the early termination of long-term fixed cost contracts, $16Ìýmillion for decommissioning, $3Ìýmillion for other restructuring and $1Ìýmillion for workforce reductions and reversed charges of $5Ìýmillion related to workforce reductions, as well as recorded a $9Ìýmillion noncash charge for a pension settlement loss. In addition, during 2013, we reversed charges of $4Ìýmillion that were no longer required for long term fixed costs contracts in relation to our consolidation of manufacturing activities and processes at our site in Basel, Switzerland.

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2013, our Pigments segment restructuring reserve consisted of $2Ìýmillion primarily related to workforce reductions at our Scarlino, Italy plant. During 2013, our Pigments segment recorded charges of $4Ìýmillion primarily related to the closure of our Grimsby, U.K. plant.

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2013, our Corporate and other segment restructuring reserve consisted of $9Ìýmillion primarily related to a reorganization of our global information technology organization and a reorganization and regional consolidation of our purchasing activities. During 2013, we recorded charges of $18Ìýmillion in Corporate and other primarily related to these initiatives. Our Corporate and other segment also recorded pension-related charges of $1Ìýmillion during 2013 related to our initiatives.

2012 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2012, our Polyurethanes segment implemented a restructuring program to reduce annualized fixed costs. In connection with this program, we recorded restructuring expenses of $38Ìýmillion during 2012 primarily for workforce reductions. As of DecemberÌý31, 2012, our Polyurethanes segment restructuring reserve consisted of $27Ìýmillion related to this program.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the fourth quarter of 2012, our Advanced Materials segment began implementing a global transformational change program, subject to consultation with relevant employee representatives, designed to improve the segment's manufacturing efficiencies, enhance commercial excellence and ensure its long-term global competitiveness. As of DecemberÌý31, 2012, our Advanced Materials segment restructuring reserve consisted of $27Ìýmillion primarily related to this program. During 2012, we recorded charges of $38Ìýmillion of which $28Ìýmillion related to our global transformational change program, $3Ìýmillion related to the reorganization of our global structure and relocation of our divisional headquarters from Basel, Switzerland to The Woodlands, Texas and $3Ìýmillion related primarily to a redesign of our planning process focused on inventory reduction. Our Advanced Materials segment also recorded noncash charges of $4Ìýmillion related to pension settlements.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2011, our Textile Effects segment began implementing a significant restructuring program, 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 segment's long-term global competitiveness. In connection with this plan, during 2012, we recorded cash charges of $1Ìýmillion for workforce reductions, $9Ìýmillion for decommissioning and other restructuring expenses, and noncash charges of $11Ìýmillion primarily for pension settlements. In addition, during 2012, our Textile Effects segment recorded charges of $4Ìýmillion of which $2Ìýmillion related to the closure of our St.ÌýFons, France facility and $2Ìýmillion related to a global transfer pricing initiative. We reversed charges of $16Ìýmillion which were no longer required for workforce reductions at our production facility in Langweid, Germany, the simplification of the commercial organization and optimization of our distribution network, the consolidation of manufacturing activities and processes at our site in Basel, Switzerland and the closure of our production facilities in Basel, Switzerland.

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2012, our Pigments segment restructuring reserve consisted of $1Ìýmillion primarily related to workforce reductions at our Scarlino, Italy plant. During 2012, our Pigments segment recorded charges of $4Ìýmillion related to the closure of our Grimsby, U.K. plant.

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2012, our Corporate and other segment restructuring reserve consisted of $2Ìýmillion primarily related to a reorganization and regional consolidation of our purchasing activities. During 2012, we recorded charges of $2Ìýmillion in Corporate and other primarily related to workforce reductions in connection with this project.

2011 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2011, our Advanced Materials segment restructuring reserve consisted of $12Ìýmillion related to workforce reductions in connection with a reorganization of its global structure and relocation of its divisional headquarters from Basel, Switzerland to The Woodlands, Texas. During 2011, our Advanced Materials segment recorded net charges of $20Ìýmillion primarily related this activity.

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 2011, we recorded a charge of $62Ìýmillion for workforce reduction, a pension curtailment gain of $38Ìýmillion and a charge of $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. As of DecemberÌý31, 2011, our Textile Effects segment restructuring reserve consisted of $69Ìýmillion, of which $2Ìýmillion related to opening balance sheet liabilities from the Textile Effects Acquisition, $2Ìýmillion related to workforce reductions at our production facility in Langweid, Germany, $2Ìýmillion related to the simplification of the commercial organization and optimization of our distribution network, $15Ìýmillion related to the consolidation of manufacturing activities and processes at our site in Basel, Switzerland, $47Ìýmillion related to the closure of our production facilities and business support offices in Basel, Switzerland and $1Ìýmillion related to the consolidation of our North Carolina sites.

ÌýÌýÌýÌýÌýÌýÌýÌýIn addition, during 2011, our Textile Effects segment recorded charges of $22Ìýmillion, of which $5Ìýmillion related to simplification of our commercial organization and optimization of our distribution network, $12Ìýmillion related to non-workforce reductions incurred for the consolidation of our Switzerland manufacturing facilities, and $4Ìýmillion related to the consolidation of our North Carolina sites. We reversed charges of $4Ìýmillion which were no longer required for workforce reductions at our production facility in Langweid, Germany and the consolidation of manufacturing activities and processes at our site in Basel, Switzerland.

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2011, our Pigments segment restructuring reserve consisted of $3Ìýmillion primarily related to workforce reductions at our Huelva, Spain and Scarlino, Italy plants. During 2011, our Pigments segment recorded charges of $10Ìýmillion, of which $7Ìýmillion related to the closure of our Grimsby, U.K. plant and $3Ìýmillion related to workforce reductions at our Umbogintwini, South Africa plant.

ÌýÌýÌýÌýÌýÌýÌýÌýAs of DecemberÌý31, 2011, our Corporate and other segment restructuring reserve consisted of $1Ìýmillion primarily related to a reorganization and regional consolidation of our transactional accounting activities. During 2011, we recorded charges of $2Ìýmillion in Corporate and other primarily related to workforce reductions in connection with this project.