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Restructuring and Other Charges
9 Months Ended
Sep. 30, 2020
Restructuring and Related Activities [Abstract]  
Restructuring and Other Charges
20.    Restructuring and Other Charges
During the three months ended September 30, 2021, the Company did not record any restructuring and other charges. Cash payments were made related to severance and exit costs of approximately $9 million.
During the nine months ended September 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 $53 million.
During the nine months ended September 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, and $13 million and $32 million for employee benefit costs related to Company-wide headcount reductions and headcount reductions under a Voluntary Early Retirement Program offered at USSK, respectively. Cash payments were made related to severance and exit costs of approximately $130 million. Approximately $29 million of these cash payments were funded by the postretirement benefit trust (VEBA) per an agreement with the United Steelworkers of America.
The activity in the accrued balances incurred in relation to restructuring programs during the nine months ended September 30, 2021 were as follows:

(In millions)Employee Related CostsExit CostsNon-cash ChargesTotal
Balance at December 31, 2020$51 $126 $— $177 
Additional charges3 33 1 37 
Cash payments/utilization (a)
(35)(26)(1)(62)
Balance at September 30, 2021$19 $133 $ $152 
(a)Payments of $8 million were made from the pension fund trust.

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

(In millions)September 30, 2021December 31, 2020
Accounts payable$35 $34 
Payroll and benefits payable6 29 
Employee benefits13 22 
Deferred credits and other noncurrent liabilities98 92 
Total$152 $177