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Restructuring (Tables)
9 Months Ended
Jun. 30, 2013
Restructuring And Related Activities [Abstract]  
Recorded Restructuring Activities

Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations as follows:

 

     Three months ended      Nine months ended  
     June 30      June 30  
     2013      2012      2013      2012  
     (Dollars in millions)      (Dollars in millions)  

Cost of sales

   $ 3      $ 2      $ 24      $ 13  

Selling and administrative expenses

     1        —           4        1  

Research and technical expenses

     1        —           2        —     
  

 

 

    

 

 

    

 

 

    

 

 

 

Total

   $ 5      $ 2      $ 30      $ 14  
  

 

 

    

 

 

    

 

 

    

 

 

 
Restructuring Activities and Related Reserves

Details of these restructuring activities and the related reserves during the three months ended June 30, 2013 are as follows:

 

     Severance and
Employee
Benefits
    Environmental
Remediation
     Asset
Impairment
and
Accelerated
Depreciation
    Other      Total  
     (Dollars in millions)  

Reserve at March 31, 2013

   $ 4     $ 2      $ —        $ 1      $ 7  

Charges

     3       —           1       1        5  

Costs charged against assets/liabilities

     —          —           (1     —           (1

Cash paid

     (2     —           —          —           (2
  

 

 

   

 

 

    

 

 

   

 

 

    

 

 

 

Reserve at June 30, 2013

   $ 5     $ 2      $ —        $ 2      $ 9  
  

 

 

   

 

 

    

 

 

   

 

 

    

 

 

 

Details of these restructuring activities and the related reserves during the nine months ended June 30, 2013 are as follows:

 

     Severance
and Employee
Benefits
    Environmental
Remediation
     Asset
Impairment
and
Accelerated
Depreciation
    Other     Total  
     (Dollars in millions)  

Reserve at September 30, 2012

   $ 2     $ 1      $ —        $ 2     $ 5  

Charges

     9       1        18       2       30  

Costs charged against assets / liabilities

     (1     —           (18     (1     (20

Cash paid

     (5     —           —          (1     (6
  

 

 

   

 

 

    

 

 

   

 

 

   

 

 

 

Reserve at June 30, 2013

   $ 5     $ 2      $ —        $ 2     $ 9