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Restructuring and Other Charges (Notes)
3 Months Ended
Mar. 31, 2015
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
Restructuring and Other Charges

During the three months ended March 31, 2015, the Company recorded a charge of $153 million, which is reported in restructuring and other charges in the consolidated statement of operations, related to the permanent shutdown of the cokemaking operations at Gary Works and Granite City Works, within our Flat-Rolled segment. In addition to the write-down of assets, the charge also includes employee related costs, including costs for severance, supplemental unemployment benefits and continuation of health care benefits of $18 million and other shutdown costs, primarily environmental.
During the three months ended March 31, 2014, the Company recorded severance related charges of $2 million for headcount reductions within our Flat-Rolled segment related to our Canadian operations prior to the deconsolidation of USSC. Cash payments were made related to severance and exit costs of $4 million. Favorable adjustments for changes in estimates on restructuring reserves were made for $8 million.
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, asset impairments 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, 2015 were as follows:
 
 
Employee Related
 
Exit
 
Asset
 
 
(in millions)
 
Costs
 
Costs
 
Impairments
 
Total
Balance at December 31, 2014
 
$
5

 
$

 
$

 
$
5

 
 
 
 
 
 
 
 
 
Additional charges
 
18

 
45

(a) 
90

 
153

Cash payments/utilization
 

 

 
(90
)
 
(90
)
Other adjustments and reclassifications
 



 

 

 
 
 
 
 
 
 
 
 
Balance at March 31, 2015
 
$
23

 
$
45

 
$

 
$
68


(a) Primarily environmental costs.

Accrued liabilities for restructuring and other cost reduction programs are included in the following balance sheet lines:
(in millions)
 
March 31, 2015
 
December 31, 2014
Accounts payable
 
$
28

 
$

Payroll and benefits payable
 
23

 
5

Deferred credits and other noncurrent liabilities
 
17

 

Total
 
$
68

 
$
5