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Restructuring and Other Charges (Notes)
9 Months Ended
Sep. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
Restructuring and Other Charges

During the three months ended September 30, 2016, the Company recorded a net favorable adjustment of $3 million primarily associated with a change in estimate for headcount reductions across the enterprise, including within our Flat-Rolled, Tubular and USSE segments. This change in estimate includes adjustments for costs for supplemental unemployment and severance benefits as well as the continuation of heath care benefits.
During the nine months ended September 30, 2016, the Company recorded a net charge of $1 million associated with Company-wide headcount reductions, including within our Flat-Rolled, Tubular and USSE segments. This charge includes costs for supplemental unemployment and severance benefits as well as the continuation of heath care benefits.
During the three months ended September 30, 2015, the Company recorded a net charge of $103 million, primarily related to the permanent shutdown of the Fairfield Flat-Rolled Operations within our Flat-Rolled segment and headcount reductions across the Company. Cash payments were made related to severance and exits costs of $10 million.
During the nine months ended September 30, 2015, the Company recorded restructuring charges of $275 million, primarily related to the permanent shutdown of the Fairfield Flat-Rolled Operations and the cokemaking operations at Gary Works and Granite City Works, within our Flat-Rolled segment and headcount reductions across the Company. Cash payments were made related to severance and exit costs of $15 million. Favorable adjustments for changes in estimates on restructuring reserves were made for $20 million, primarily related to employee and environmental costs associated with the shutdown of our cokemaking operations at Gary Works and Granite City Works.
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 nine months ended September 30, 2016 were as follows:
 
 
Employee Related
 
Exit
 
 
(in millions)
 
Costs
 
Costs
 
Total
Balance at December 31, 2015
 
$
48

 
$
107

 
$
155

 
 
 
 
 
 
 
Additional charges
 
19

 

 
19

Cash payments/utilization
 
(31
)
 
(34
)
 
(65
)
Other adjustments and reclassifications
 
(17
)

(1
)
 
(18
)
 
 
 
 
 
 
 
Balance at September 30, 2016
 
$
19

 
$
72

 
$
91



Accrued liabilities for restructuring and other cost reduction programs are included in the following balance sheet lines:
(in millions)
 
September 30, 2016
 
December 31, 2015
Accounts payable
 
$
53

 
$
90

Payroll and benefits payable
 
17

 
48

Employee Benefits
 
1

 

Deferred credits and other noncurrent liabilities
 
20

 
17

Total
 
$
91

 
$
155