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6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of MarchÌý31, 2014 and DecemberÌý31, 2013, 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 noncash restructuring charges for the three months ended MarchÌý31, 2014 and 2013 by initiative are provided below (dollars in millions):

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2014 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2013, our Performance Products segment initiated a restructuring program to refocus our surfactants business in Europe. During the three months ended MarchÌý31, 2014, we recorded charges of $23Ìýmillion primarily related to workforce reductions and a charge of $1Ìýmillion for the impairment of long-lived assets relating to the announced agreement to purchase our Lavera, France manufacturing facility by Wilmar Europe HoldingsÌýB.V..

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the three months ended MarchÌý31, 2014, our Advanced Materials segment recorded charges of $7Ìýmillion primarily related to workforce reductions related to our global transformational change program designed to improve the segment's manufacturing efficiencies, enhance commercial excellence and improve its long-term global competitiveness. Our Advanced Materials segment also reversed charges of $3Ìýmillion 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 MarchÌý31, 2014, our Textile Effects segment recorded charges of $2Ìýmillion for long-term contract termination costs and $2Ìýmillion for decommissioning associated with this initiative. Additionally, we recorded charges of $2Ìýmillion for long-term contract termination costs for other initiatives.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the three months ended MarchÌý31, 2014, our Pigments segment recorded charges of $3Ìýmillion primarily related to the workforce reductions at our Huelva, Spain facility.

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 improve its long-term global competitiveness. Our Advanced Materials segment also reversed charges of $2Ìýmillion 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 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.