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6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of SeptemberÌý30, 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 and nine months ended SeptemberÌý30, 2014 and 2013 by initiative are provided below (dollars in millions):

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2014 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýIn connection with a September 2014 announcement of a feasibility study into a MDI production expansion at our Geismar, Louisiana facility, we concluded that certain capitalized engineering costs associated with a previously planned MDI production expansion at our Rotterdam, The Netherlands facility were impaired and our Polyurethanes segment recorded a noncash impairment charge of $16Ìýmillion during the third quarter of 2014.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2013, our Performance Products segment initiated a restructuring program to refocus its 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 late October 2014. During the nine months ended SeptemberÌý30, 2014, we recorded charges of $23Ìýmillion primarily related to workforce reductions. We expect to complete this program by the end of 2015.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2014, our Advanced Materials segment recorded charges of $12Ìýmillion 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. We expect to incur charges related to this program through the first quarter of 2015.

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 nine months ended SeptemberÌý30, 2014, our Textile Effects segment recorded charges of $9Ìýmillion and an $8Ìýmillion noncash charge for a pension settlement loss associated with this initiative. We expect to incur charges related to this program through 2015. In June 2014, we announced plans for the closure our Qingdao, China plant to be completed by December 2015. During the nine months ended SeptemberÌý30, 2014, we recorded charges of $6Ìýmillion primarily related to workforce reductions related to this initiative. We expect to incur charges related to this program through the end of 2016.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2014, our Corporate and other segment recorded charges of $11Ìýmillion in association with a reorganization of our global information technology organization. We expect to incur charges related to this program through the end of 2015.

2013 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Polyurethanes segment recorded charges of $3Ìýmillion and reversed charges of $7Ìýmillion related to workforce reductions in association with our program to reduce annualized fixed costs. Our Polyurethanes segment also recorded pension-related settlement charges of $7Ìýmillion related to this program.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Performance Products segment recorded charges of $12Ìýmillion related primarily to workforce reductions in association with plans to refocus our surfactants business in Europe and $5Ìýmillion primarily related to workforce reductions in our Australian operation.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Advanced Materials segment recorded charges of $33Ìýmillion primarily related to workforce reductions in association with our global transformational change program designed to improve the segment's manufacturing efficiencies, enhance commercial excellence and improve its long-term global competitiveness.

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 nine months ended SeptemberÌý30, 2013, our Textile Effects segment recorded charges of $48Ìýmillion as well as recorded a $6Ìýmillion noncash charge for a pension settlement loss. In addition, during the nine months ended SeptemberÌý30, 2013, we reversed charges of $8Ìýmillion in relation to our consolidation of manufacturing activities and processes at our site in Basel, Switzerland.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013, our Corporate and other segment recorded charges of $11Ìýmillion primarily related to workforce reductions in association with a reorganization of our global information technology organization.