Cabot’s restructuring activities were recorded in the Consolidated Statements of Operations in the three and six months ended March 31, 2019 and 2018 as follows:

	Three Months Ended March 31					Six Months Ended March 31
	2019		2018			2019		2018
	(In millions)
Cost of sales	$	2	$	(10	)	$	5	$	(9	)
Selling and administrative expenses		—		1			6		1
Total	$	2	$	(9	)	$	11	$	(8	)

Details of all restructuring activities and the related reserves during the three and six months ended March 31, 2019 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 paid		(1	)		—		—			(1	)		(2	)
Reserve at December 31, 2018		7			5		—			—			12
Charges (gain)		1			—		—			1			2
Costs charged against assets / (liabilities)		—			—		—			—			—
Cash paid		(1	)		—		—			(1	)		(2	)
Reserve at March 31, 2019	$	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 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 Company recorded charges of approximately $1 million of severance costs related to this plan in the three months ended March 31, 2019 and recorded charges of approximately $9 million related to this plan in the six months ended March 31, 2019, comprised of approximately $8 million of severance costs and $1 million of professional fees. Cabot paid approximately $1 million and $2 million related to these activities in the three and six months ended March 31, 2019, respectively, and expects to pay approximately $7 million in the remainder of fiscal 2019 and thereafter. As of March 31, 2019, Cabot had $6 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 and $1 million in the first six months of fiscal 2019 and 2018, respectively. No further charges are expected related to this plan.

Additionally, in fiscal 2016 Cabot closed its carbon black manufacturing facility in Merak, Indonesia to consolidate production in Asia using the Company’s Cilegon, Indonesia and other Asian and global carbon black production sites to meet regional demand. The decision was driven by the financial performance at the Merak facility in the years preceding the closure. Manufacturing operations ceased at the end of January 2016.

The Company completed the sale of the land in Merak on which the facility was located in the second quarter of fiscal 2018 for cash consideration totaling approximately $13 million, resulting in a net pre-tax gain of approximately $11 million recorded to Cost of sales in the Company’s Consolidated Statements of Operations.

Cabot recorded approximately $1 million of severance charges in the six months ended March 31, 2019, nearly all of which was paid during that period. The balance of less than $1 million is expected to be paid during the remainder of fiscal 2019. Additionally, Cabot recorded approximately $1 million of accelerated depreciation charges in the first six months of fiscal 2019 and expects to record approximately $1 million of additional accelerated depreciation in the remainder of fiscal 2019 and less than $1 million thereafter.

Cabot recorded approximately $1 million of severance charges in the first six month of fiscal 2018, nearly all of which was paid in that period.

Additionally, in previous years, the Company entered into other various restructuring actions that have been substantially completed. As of March 31, 2019, 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.