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

Details of all restructuring activities and the related reserves for fiscal 2018, 2019, and 2020 were as follows:

	Severance and Employee Benefits			Environmental Remediation and Decommissioning Activities			Non-Cash Asset Impairment and Accelerated Depreciation			Asset Sales			Other			Total
	(In millions)
Reserve at September 30, 2017	$	1		$	2		$	—		$	—		$	—		$	3
Charges (gain)		2			3			1			(38	)		2			(30	)
Costs charged against assets		—			—			(1	)		(1	)		—			(2	)
Cash (paid) received		(2	)		(1	)		—			39			(2	)		34
Reserve at September 30, 2018		1			4			—			—			—			5
Charges (gain)		11			—			2			—			3			16
Costs charged against liabilities		—			—			(2	)		—			—			(2	)
Cash paid		(9	)		—			—			—			(3	)		(12	)
Reserve at September 30, 2019		3			4			—			—			—			7
Charges (gain)		14			—			1			—			4			19
Costs charged against assets		—			—			(1	)		—			—			(1	)
Cash (paid) received		(12	)		—			—			—			(4	)		(16	)
Reserve at September 30, 2020	$	5		$	4		$	—		$	—		$	—		$	9

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.

During fiscal 2020, the Company initiated several actions that it believes will enable the Company to perform certain activities more cost-effectively. These actions primarily consist of the reorganization of Cabot’s leadership structure, the creation of a Global Business Services function and other operational efficiency initiatives. As part of the creation of the Global Business Services function, certain business service activities performed at Cabot’s North American business service center were consolidated into the Company’s European business service center. During fiscal 2020, the Company recorded charges of $17 million for these actions, primarily related to severance costs. The Company expects to record additional restructuring charges, primarily related to site demolition and clearing costs associated with the Company’s other operational efficiency initiatives, of approximately $1 million in fiscal 2021 and $3 million thereafter. Cabot paid $13 million related to these activities in fiscal 2020 and expects to pay $4 million in fiscal 2021 and $4 million thereafter. As of September 30, 2020, Cabot had $4 million of accrued severance charges in the Consolidated Balance Sheets related to these actions.

In fiscal 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. As part of this plan, the Company idled the activation kilns at its manufacturing facility in Marshall, Texas in September 2020, which is discussed in Note D. The Company recorded charges of $2 million related to the transformation plan in fiscal 2020, primarily related to severance costs. Cabot recorded charges of $9 million in fiscal 2019, comprised of $8 million of severance costs and $1 million of professional fees and other charges. The Company expects to record charges related to site demolition and clearing costs of $1 million in fiscal 2021 and thereafter for this plan. Cabot paid $2 million and $8 million related to these activities in fiscal 2020 and 2019, respectively, and expects to pay $2 million in fiscal 2021 and thereafter. As of September 30, 2020, Cabot had $1 million of accrued severance charges in the Consolidated Balance Sheets related to these actions.

During fiscal 2018, Cabot entered into a binding memorandum of understanding to sell its land rights in Thane, India for $28 million. Based on the execution of the binding agreement and non-refundable receipt of cash for the full amount, the Company has recorded the pre-tax gain on sale of $28 million to Cost of sales in the Consolidated Statements of Operations in fiscal 2018.

As part the Company’s 2016 restructuring plan, the Company ceased operations at its carbon black manufacturing facility in Merak, Indonesia in January 2016 and completed the sale of the land on which the facility was located in fiscal 2018 for cash consideration totaling $13 million, resulting in a net pre-tax gain of $11 million recorded to Cost of sales in the Company’s Consolidated Statements of Operations.