Restructuring and Other Charges

6 Months Ended

Jun. 30, 2020

Restructuring and Related Activities [Abstract]

20. Restructuring and Other Charges

During the three months ended June 30, 2021, the Company recorded restructuring and other charges of $31 million, which consist of $25 million for Great Lakes Works and $6 million for environmental and other charges. Cash payments were made related to severance and exit costs of approximately $15 million.

During the six months ended June 30, 2021, the Company recorded restructuring and other charges of $37 million, which consists of $27 million for Great Lakes Works and $10 million for environmental related charges at other facilities and costs related to severance. Cash payments were made related to severance and exit costs of approximately $44 million.

During the three months ended June 30, 2020, the Company recorded restructuring and other charges of $89 million, which consists of charges of $47 million for the indefinite idling of our Keetac mining operations and a significant portion of Great Lakes Works, $2 million for other charges, $8 million for employee benefit costs related to Company-wide headcount reductions and $32 million headcount reductions under a Voluntary Early Retirement Program (VERP) offered at USSK.

During the six months ended June 30, 2020, the Company recorded restructuring and other charges of $130 million, which consists of charges of $72 million for the indefinite idling of our Keetac mining operations and a significant portion of Great Lakes Works, $13 million for the indefinite idling of Lorain Tubular Operations and Lone Star Tubular Operations, $13 million and $32 million for employee benefit costs related to Company-wide headcount reductions and headcount reductions under a VERP offered at USSK, respectively. Cash payments were made related to severance and exit costs of approximately $33 million.

The activity in the accrued balances incurred in relation to restructuring programs during the six months ended June 30, 2021 were as follows:


(In millions)	Employee Related Costs		Exit Costs		Non-cash Charges		Total
Balance at December 31, 2020	$	51	$	126	$	—	$	177
Additional charges	3		33		1		37
Cash payments/utilization (a)	(27)		(23)		(1)		(51)
Balance at June 30, 2021	$	27	$	136	$	—	$	163
(a)Payments of $6 million were made from the pension fund trust.

Accrued liabilities for restructuring programs are included in the following balance sheet lines:


(In millions)	June 30, 2021		December 31, 2020
Accounts payable	$	38	$	34
Payroll and benefits payable	11		29
Employee benefits	16		22
Deferred credits and other noncurrent liabilities	98		92
Total	$	163	$	177