Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations in the three months ended December 31, 2018 and 2017 as follows:

	Three Months Ended December 31
	2018		2017
	(In millions)
Cost of sales	$	3	$	1
Selling and administrative expenses		6		—
Total	$	9	$	1

Details of all restructuring activities and the related reserves during the three months ended December 31, 2018 were as follows:

	Severance and Employee Benefits			Environmental Remediation		Asset Impairment and Accelerated Depreciation			Other			Total
	(In millions)
Reserve at September 30, 2018	$	1		$	4	$	—		$	—		$	5
Charges		7			—		1			1			9
Costs charged against assets / (liabilities)		—			1		(1	)		—			—
Cash received (paid)		(1	)		—		—			(1	)		(2	)
Reserve at December 31, 2018	$	7		$	5	$	—		$	—		$	12

Cabot’s severance and employee benefit reserves and other closure related reserves are reflected in Accounts payable and accrued liabilities on the Company’s Consolidated Balance Sheets. Cabot’s environmental remediation reserves related to restructuring activities are reflected in Other liabilities on the Company’s Consolidated Balance Sheets.

In December 2018, the Company began implementation, subject to local consultation requirements, of a transformation plan to improve the long-term performance of the Purification Solutions segment. The purpose of the plan is to focus the business’s product portfolio, optimize its manufacturing assets, and streamline its organizational structure to support the new focus. The plan includes a proposed workforce restructuring, which is subject to local consultation requirements. The Company recorded charges of approximately $8 million related to this plan in the three months ended December 31, 2018, comprised of approximately $7 million of severance costs and $1 million of professional fees. Cabot paid approximately $1 million related to these activities in the three months ended December 31, 2018 and expects to pay approximately $7 million in the remainder of fiscal 2019 and thereafter, subject to the results of the consultation processes in certain locations. As of December 31, 2018, Cabot had $7 million of accrued severance charges in the Consolidated Balance Sheets related to these actions.

In October 2017, Cabot indefinitely idled three of the seven production units at its activated carbon manufacturing facility in Marshall, Texas. Total costs recorded related to this plan, which was completed in fiscal 2018, were $1 million, comprised of approximately $1 million of non-cash accelerated depreciation costs and less than $1 million of severance costs.

In October 2015, in response to challenging macroeconomic conditions, the Company announced its intention to restructure its operations subject to local consultation requirements and processes in certain locations.

Most of the charges and cash outlays related to this plan were recorded in fiscal 2016. The Company recorded pre-tax cash charges related to this plan of less than $1 million in the first three months of both fiscal 2019 and 2018. No further charges are expected related to this plan.

Cabot recorded approximately $1 million of severance charges in the first quarter of fiscal 2019, of which less than $1 million was paid during the quarter. The balance is expected to be paid during the remainder of fiscal 2019. Additionally, Cabot recorded less than $1 million of accelerated depreciation charges in the first quarter of fiscal 2019 and expects to record approximately $1 million of additional accelerated depreciation in the remainder of fiscal 2019 and approximately $1 million thereafter.

Cabot recorded less than $1 million of severance charges in the first quarter of fiscal 2018, nearly all of which was paid in that quarter.

Additionally, in previous years, the Company entered into other various restructuring actions that have been substantially completed. As of December 31, 2018, Cabot had approximately $5 million of accrued environmental and closure costs in the Consolidated Balance Sheets related to these actions which it expects to pay in the remainder of fiscal 2019 and thereafter.