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6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of JuneÌý30, 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 six months ended JuneÌý30, 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. In connection with this program, on JuneÌý25, 2014 we completed the sale of our European commodity surfactants business, including the ethoxylation facility in Lavera, France to Wilmar. In addition, Wilmar has entered into a multi-year arrangement to purchase certain sulphated surfactant products from our facilities in St.ÌýMihiel, France and Castiglione delle Stiviere, Italy. Additionally, we intend to cease production at our Patrica, Italy surfactants facility by October 2014. During the six months ended JuneÌý30, 2014, we recorded charges of $23Ìýmillion primarily related to workforce reductions, reversed reserves of $1Ìýmillion that were no longer required and recorded a charge of $1Ìýmillion for the impairment of long-lived assets relating to the sale of our Lavera, France manufacturing facility to Wilmar.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2014, our Advanced Materials segment recorded charges of $9Ìýmillion primarily related to workforce reductions with our global transformational change program designed to improve the segment's manufacturing efficiencies, enhance its commercial excellence and improve its long-term global competitiveness. Our Advanced Materials segment also reversed reserves of $4Ìýmillion related to this initiative that were no longer required.

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 six months ended JuneÌý30, 2014, our Textile Effects segment recorded charges of $2Ìýmillion for long-term contract termination costs, $4Ìýmillion for decommissioning, $1Ìýmillion for workforce reduction and $1Ìýmillion in other restructuring costs associated with this initiative. Additionally, we reversed reserves of $2Ìýmillion related to this initiative that were no longer required. In June 2014, we announced plans for the closure our Qingdao, China plant to be completed by December 2015. During the six months ended JuneÌý30, 2014, we recorded charges of $5Ìýmillion primarily related to workforce reductions related to this initiative. Additionally, we recorded charges of $1Ìýmillion for long-term contract termination costs and $1Ìýmillion for workforce reductions for other restructuring initiatives.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2014, our Corporate and other segment recorded charges of $6Ìýmillion and reversed reserves of $1Ìýmillion primarily related to workforce reductions in association with a reorganization of our global information technology organization. Additionally, we recorded charges of $1Ìýmillion for other restructuring initiatives.

2013 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Polyurethanes segment recorded charges of $3Ìýmillion and reversed reserves of $5Ìýmillion 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 six months ended JuneÌý30, 2013, our Performance Products segment recorded charges of $4Ìýmillion primarily related to workforce reductions in our Australian operation.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Advanced Materials segment recorded charges of $28Ìýmillion primarily related to workforce reductions with our global transformational change program designed to improve the segment's manufacturing efficiencies, enhance its commercial excellence and improve its long-term global competitiveness. Our Advanced Materials segment also recorded a $1Ìýmillion noncash charge for asset impairments and reversed reserves of $2Ìýmillion related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýOn SeptemberÌý27, 2011, we announced plans to implement a significant restructuring of our Textile Effects business, 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 six months ended JuneÌý30, 2013, our Textile Effects segment recorded charges of $19Ìýmillion for long-term fixed cost contracts, $8Ìýmillion for decommissioning, $2Ìýmillion for other restructuring and $1Ìýmillion for workforce reduction and reversed reserves of $2Ìýmillion related to workforce reduction associated with this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Pigments segment recorded charges of $3Ìýmillion primarily related to the closure of our Grimsby, U.K. plant.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Corporate and other segment recorded charges of $8Ìýmillion primarily related to workforce reductions in association with a reorganization of our global information technology organization.