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Restructuring and Other Charges
3 Months Ended
Mar. 31, 2014
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
Restructuring and Other Charges

During the fourth quarter of 2013, the Company implemented certain headcount reductions and production facility closures related to our iron and steelmaking facilities at Hamilton Works in Canada, barge operations related to Warrior and Gulf Navigation (WGN) in Alabama and administrative headcount reductions at our Hamilton Works and Lake Erie Works also in Canada. We closed our iron and steelmaking facilities at Hamilton Works effective December 31, 2013. Charges for restructuring and ongoing cost reduction initiatives are recorded in the period the Company commits to a restructuring or cost reduction plan, or executes specific actions contemplated by the plan and all criteria for liability recognition have been met. Charges related to the restructuring and cost reductions include severance costs, accelerated depreciation and other closure costs.
The activity in the accrued balances incurred in relation to restructuring and other cost reduction programs during the three months ended March 31, 2014 were as follows:
 
 
Severance
 
Exit
(in millions)
 
Accrual
 
Costs
 
 
 
 
 
Balance at December 31, 2013
 
$
16

 
$
6

 
 
 
 
 
Additional charges (a)
 
2

 

Cash payments/utilization
 
(2
)
 
(2
)
Other adjustments and re-classes (b)
 
(8
)
 

 
 
 
 
 
Balance at March 31, 2014
 
$
8

 
$
4


(a) Additional severance charges incurred during the first quarter related to employees at USSC.
(b) Adjustments primarily related to changes in estimates and early retirements at USSC.

Accrued liabilities for restructuring and other cost reduction programs are included in the following balance sheet lines:
(in millions)
 
March 31, 2014
 
December 31, 2013
Accounts payable
 
$
4

 
$
6

Payroll and benefits payable
 
6

 
8

Employee benefits
 
2

 
8

Total
 
$
12

 
$
22